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SPECIAL SESSION OF THE CITY OF BUFFALO MAYOR'S BUDGET May 1, 2008 Present: David A. Franczyk President of the Council, and Council .Members Davis, Fonatan, GoIombek, Kearns, LoCurto, Rivera and Smith -- 8 Absent Russell - 1 SPECIAL SESSION May 1, 2008 AT 2:00 P.M. 2 3 Call [or Special Session Mayor's 2048 -2009 Recommended BudF;et Recess R &FE COW R &F COMMON COUNCIL CITY HALL, BUFFALO THURSDAY, MAY 1, 2008 at 2:00 P.M. PRESENT: David A. Franczyk 'resident of the Council, and Council Members Davis, Fontana,.Golombek, Kearns, LoCurto, Rivera, Russell, and Smith - 9. ABSENT None. *AYE* NO* DAVIS * * * FONTANA aANCZYK * / GOLOMHEK * * * KEARNS LOCURTO * _* * RIVEgA * * * * * RUSSELL * * * SMITH * * [MAI- 51 * 9 * 0. [213 _ 6] [314 - 71 j4-e (40unril CITY OF BUFFALO April 28, 2008 Mr. ('Jerald A. Chwalinski City Clerk 1308 City Hall Buffalo, New York Dear Mr. Chwalhiski: Pursuant to Section 3.9 of the Charter of the City of Buffalo, upon the written request of Five Counciliiembers, dated April 28, 2008 presented to you herewith, I hereby call a Special Meeting ol'the Common Council, to be held in the Council Chambers, City .Hall, Buffalo, New York, on May 1, 2008 at 2:00 P.M. for the following puposes: To receive and take appropriate action on : All Items Relating To 1.) Mayor's 2008 -2009 Reconimended Budget Yours v ry truly, avid A., Franczyk President of the Council OFFICE OF THE CITY CLERK GERALD A. CHWALINSKI City Clerk Registrar of Vital Statistics WILMER OLIVENCIA, JR. Deputy City Clerk DIANA RICO Deputy City Clerk Vital Statistics Registrar of Vital Statistics 65 NIAGARA SQUARE ROOM 1308 CITY HALL BUFFALO, NEW YORK 14202 PHONE: (716) 851 -5431 FAX: (716) 851 -4845 April 28, 2008 TO EACH MEMBER OF THE COMMON COUNCIL: YOU ART; 111: NOfIF that, Pursuant to Section 3.9 of the Charter of the City of Buffalo, upon the written request of hive C'OUncilmembers, dated April 28, 2008, DAVID A. I' %YK, President of Common Council, has called a Special Meeting of the Common Council, to be held in the Council Chambers, City hall, Buffalo, New York, on May 1, 2008 at 2:00 P.M. for the following purpose: To receive and take appropriate action OD all. items relating to 1.) Mayor's 2008 -2009 Recommended Budget Yours very truly, rdr ,,x, Gerald A. Chwa.l.inski City Clerk April 28, 2008 Hon. David A. Franczyk President Common Council 1315 City Hall Buffalo, New York Dear Sir: WE', the undersigned, members of the Common Council, hereby request that you call a Special. Meeting of the Common Council, pursuant to Section 3.9 of the Charter of the City of Buffalo, for the following purpose: To receive and take appropriate action on All items pertaining to 1. Mayor's 2008 -2009 Recommended Budget We request that this Special Meeting be held on May 1, 2008 at 2:00 P.M. r` Pursuant to Rule 2 of the Rules of Order of the Common Council of the City of Buffalo, each of the following named members of the Common Council, to wit: BRIAN DAVIS .IOSEPII GOLOMBEK MICHAEL, LOCURTO BONNIF 1". RUSSE11.1, RICIIARD FON`fANA M[Cl IAEL KFARNS DAVID A. RIVIRA W MONE SMITH hereby states that he /she received twenty -four (24) hours' notice ofthe time and purpose of the Special. Meeting of the Common Council duly called to be held on May 1, 2008 at 2PM COUNTY OI F'RIE) ss: CITY OF BUFFALO) On this 28th day of April 2008, before me, the subscribers, personally appeared To me known to be the same persons described in and who executed the foregoing instrument, and they duly and severally acknowledged to me that they executed the same. Commissioner of Deeds, in and for the City of Buffalo, N.Y. My Commission expires 1.2/31108 STATE OF NLW YORK Nn. Recess On a motion by Mr. Fontana, the Council recessed until 3:151-'M to begin the budget hearings. Seconded by ADOPTE1). Wa C,,,,, , *AYE* NO * DAVIS FONTANA FRANCZYK - * * GOLOMBEK KEARNS * �` LOCURTO * * RIVERA RUSSELL SMITH [MA]- S * Q [213 - 6 [314 - 7 ] No. Council Member now took leis /her seat in the Council Chamber at Council Member now took his /her seat in the Council Chamber at Council Member now took his /her seat in the Council Chamber at Council Member now took his /her seat in the Council Chamber at Council Member now took his/her seat in the Council Chamber at No. Mr. Montana moved that the Common Council now resolve into the Committee of the Whole, far the purpose of considering the Mayor's 2008 -2009 Recommended Budget. Seconded by Carried. No.� ak Mr. Fontana moved: There being no further business in connection with the consideration of the .Mayor's Budget Estimates for the fiscal year 2008 -2009 the Committee of the Whole now resolve into the Common Council and adjourned at P.M, until T` •iday May 2nd at 9:OOAM Seconded by CARRIED. COMMON COUNCIL CITY :HALL — BUFFALO - ADJOURNED SESSION FRIDAY, MAY 2, 2008 at 9:00 AM PRESENT : David A. Franczyk President of the Council, and Council Members Davis, Fontana, Golombek, Kearns, LoCurto, Rivera, Russell, Smith - 9. ABSENT None.' YE* N * DAMS * * FONTANA GOLOMBEK * "` BARNS LOCURTO �tC NELL SMU ^ T [------- - - - - -- [ MATT - 51 9 * 0 [213 - 6] [314 - 7 No. Mr. Fontana moved that the Common Council now resolve into the Committee of the Whale, for further consideration of the Mayor's 2008 -2009 Budget Recommendations. Seconded by fk�k, il�, -c Carried. 1 I � 3 Council Member Chamber at Council Member C� Chamber at Council Member Chamber at Council Member Chamber at Council Member Chamber at No. now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his/her seat in the Council 1 if f E S }5 t I� i 10;; Ax'-- At 4-9 f- the Common Council reconvened with the following members present: Councilme hers Davis, Fontana, Fran CZyk, Golomb ek, KeLs, LoLto, Rivera, Russell, Sri'th Absent: Seconded by CARRIED. No. At 1 ` A.M., Mr. Fontana moved to recess until 1:30 P.M. to continue the Budget Hearings. Seconded by f 6 CAI Carried. i' COMMON COUNCIL CITY HALL — BUFFALO) RECESSED SESSION FRIDAY, MAY 2, at 1:30 PM PRESENT: David A. Franczyk President of theCouneil, and Council Members Davis, Fontana,- Colombek, Kearns, LoCurto, Rivera, Russell, Smith - 9. ABSENT None. * EA N.p PAY-15 FANTA A_ . � FAANCZYK . GQLOM�EK *_ KEARNS * RUSSELL -* _* [- MA3 -__5 j * 9 0 [W - 6 ] [314 - 71 i1 No. At ¢' i P.M. the Common Council reconvened with the following members present — Council President David A. Franczyk, Council Members Davis, Fontana, Golombek, Kearns, LoCurto, Rivera, Russell, Smith — 9. Absent — None. Council Member Chamber at I . :3 `) Council Member Chamber at Council Member Chamber at Council Member Chamber at Council Member Chamber at No. now took his /her seat in the Council now took his /her scat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council 1' No. Mr. Fontana moved: There being; no further business in connection with the consideration of the Mayor's Budget Estimates for the fiscal year 2008 -2009 the Committee of the Whole now resolve into the Common Council and adjourned at ( ( P.M, until Monday May 5th at 9AM Seconded by CARRIED. AMENDMENT Made this 16th Day of April 2008 between the City of Buffalo through. its City Clerk and The Northwest Buffalo Community Center A modification to the original agreement as agreed upon by both parties. Second Stipulation amended as follows: The City agrees to pay The Northwest Buffalo Community Center an additional $33,941.00 in funding. These funds are available in the City Clerk's Budget - 10220006- 432004 $2,500.00 and 10220006 - 434000 $30,991.00 TOTAL $33,491.00 This modification is allowed per the fifth stipulation of the Contract. Signed City Clerk Gerald A. Chwalinski Signed Executive Director Larry Pernick COMMON COUNCIL CITY HALL — BUFFALO ADJOURNED SESSION MONDAY, MAY 5, 2008 at 9:00 AM PRESENT : David A. Frans zyk President'of the Council, and Council Members Davis, Fontana; Golombek, Kearns, LoCurto, Rivera, Russell, Smith - 9. ABSENT None: *AYB* NO DDS * FRANCZYK * # LUCUR'I'Q [------- - - - - -- [bW - 51 [?.13 -6] [3/4 - 71 No. Mr. Fontana moved that the Common Council now resolve into the Committee of the Whole, for the purpose or continuing Budget l lear•ings. Seconded by A Carried. t Council Member (t V I 1-3 Chamber at C) : -)I i\ Council Member � 4 AL Chamber at Q - 09 A try Council Member Chamber at Council Member Chamber at Council Member No. now took his/her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now tools his/her seat in the Council Chamber at No. Recess On a motion by Mr. Fontana, the Council recessed until 1:30 PM to continue the budget hearings. Seconded by 1 k : f ADOPTED. COMMON COUNCIL CITY HALL — BUFFALO RECESSED SESSION MONDAY, MAY 5, at 1:30 PM . PRESENT. David A. Franczyk President of the Council, and Council Members Davis, Fontana, Kearns, LoCurto, Rivera, Russell, Smith - 9. ABSENT None. AYE* NQ DAV1S N. *� JRANCZYK GO LOMBEK ,KEARN L oCURTO R USSEU , * SMrrH * * * [-------- - - - - -] MA7 51 * 9 * 0. [213 - 6] [.3/4 - 71 At 1:30 P.M., the Common Council reconvened with the following members present: Councilmembers Davis, Fontana, Franczyk, Golombek, Kearns, LoCurto, Rivera, Russell, Smith - 9. Absent: Seconded by A) r . CARRIED. No. Council Member -50'� Chamber at , 3 C1 Council Member Chamber at Council Member Chamber at Council Member Chamber at Council Member Chamber at now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council 44,� f OA - C'J'- *AYE* NO * DAVIS FONTANA FRANCZYK GOLOMBEK * a� KEARNS LOCURTO RIVERA * .� RUSSELL SMITH [-------- - - - - -I * % * 4 * [ MAJ — 51 * 0 [213 — 6] [3/4 — 71 No. Mr. Fontana moved: There being no further business in connection with. the consideration of the Mayor's Budget I?stirnates for the fiscal year 2008 -2009 the Committee of the Whole now resolve into the Common. Council and adjourned at P.M, until Tuesday May 6th at 4PM p Seconded by CARRIED. COMMON COUNCIL CITY HALL — BUFFALO ADJOURNED SESSION TUESDAY, MAY G, 2008 at 4:00 PM PRESENT: David A. Franczyk President of the Council, and Council Members Davis, Fontana, Golomek, Kearns, LoCurto, Rivera, Russell, Smith - 9. ABSENT None. .*AYE* NQ DAVIS__ EQ NTMA ----------- [MAJ- 51 * 9 [ 2/3 - G ] [3/4 - 71 . FRANCZYK GQLOMBEK KEARNS LOCUM * * * * * RUSSELL SMrr ----------- [MAJ- 51 * 9 [ 2/3 - G ] [3/4 - 71 No. 1 `�1 Mr. Fontana moved that the Common Council now resolve into the Committee of the Whole, for the purpose of continuing Budget Hearings. Seconded by if\ (. (t) '� Carried. No. Council Member e Chamber at Council Member Chamber at Council Member Chamber at Council Member Chamber at Council Member Chamber at �- - M now took his /her seat in the Council .�jm now took his /her seat in the Council now took leis /her seat in the Council now took his /her seat in the Council now took his/her seat in the Council jj� R-i 5 , 00 00 *AYE* NO * DAVIS FONTANA FRANCZYK GOLOMBEK 9 0 KEARNS LOCURTO RIVERA RUSSELL SMITH ------------- I MAJ - 51 [2/3 - 6] [3/4 - 71 C cl C- fy\- -- e/,Xl 9 0 C cl C- fy\- -- e/,Xl No. Mr. Fontana moved: Thera being no further business in connection with the consideration of the Mayor's budget Estimates for the fiscal year 2008 -2009 the Committee of the Whole now resolve into the Common Council for the purposes of a Public Hearing on the Budget. Seconded by CARRIED, COMMON COUNCIL CITY HALL - BUFFALO ADJOURNED SESSION WEDNESDAY, MAY 7,2008- at 9:30 PM PRESENT: David A.. Franczyk President of the Council, and Council Members Davis, Fontana, Golombek, Kearns, LoCurto, Rivera, Russell, Smith.. 9. ABSENT None.. *AYE* NO DAVIS... # FUNIMA GOLDMEK KBARNS /* RUSSELL - # # # # # # I y � L� No. Mr. Fontana moved that the Common Council now resolve; into the Committee of the Whole, for the purpose of continuing Budget Hearings. " Seconded by � /4:` Carried. Council Member Chamber at Council Member Chamber at /� Council Member L., O C_ V K 7 0 Chamber at Council Member S fr / 'T — H Chamber at C q q Council Member No. now took his/her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council now took his /her seat in the Council Chamber at No. Recess On a motion by Mr. Montana, the Council recessed until 10.30 W to continue the budget hcarings. Seconded by ADOPTED. COMMON COUNCIL CITY HALL — BUFFALO RECESSED SESSION - WEDNESDAY, MAY 7, at 1430 AM PRESENT : David A. Franczyk President of the Council, and Councjl Members Davis, Fontaica,.Golombek, Keariiis, LoCurto, Rivera, Russell, Smith - 9. ABSENT None. *AYE* N0,* DA. VIS * * FONTANA . ERANCZYK r RUSSELL * * * sum [- ----------- - [MAJ- [213 - 5] [314 - 71 At 1030 KM., the Common Council reconvened with the following members present: Councilmembers Davis, Fontana, Franczyk, Golombek, Kearns, LoCurto, Rivera, .weft; Smith -� Absent: Seconded by WINIT:.._ I No. Mr. Fontana. moved: There being no further business in connection with the consideration of the Mayor's Budget Estimates for the fiscal year 2008 -2009 the Committee of the Whole now resolve into the Common Council. Seconded by CARRIED. No. Adjournment On a motion by Mr. Fontana, seconded by Mr. Kearns, the Council adjourned at f o ` t./ c 'P.M. GERALD A. CIIWALINSKI CITY CLERK 2007 -2008 Third Quarter Gap Sheets City of Buffalo, Buffalo Public Schools, Buffalo Urban Renewal Agency, Buffalo Municipal Housing Authority, and .point Schools Construction Board May 1, 2008 CITY OF BUFFALO 2007- 2008 MARCH 31, 2008 THIRD QUARTER TABLE OF CONTENTS EXECUTIVE SUMMARY .................. ............................... 1 -1 CUMULATIVE QUARTERLY BUDGET SUMMARY .............. 1 -4 ANALYSIS OF REVENUE ................. ............................... 1 -12 ANALYSIS OF EXPENDITURES ........ ............................... 1 -18 EMPLOYMENT LEVELS .................. ............................... 1 -20 CUMULATIVE CASH FLOW ............. ............................... 1 -25 BOARD OF EDUCATION ................. ............................... 2 -1 BUFFALO URBAN RENEWAL AGENCY ............................ 3 -1 BUFFALO MUNICIPAL HOUSING AUTHORITY .................. 4 -1 JOINT SCHOOLS CONSTRUCTION BOARD..... - . ................ 5 -1 CITY OF BUFFALO General Fund Third Quarter Gap For Fiscal Year 2007 -2008 March 31, 2008 The following is the City of Buffalo's General Fund gap sheet for the third quarter of 2007- 2008. It presents variances from the 2007 -08 adopted and revised budgets. As of the end of the third quarter we are projecting a $10.01 million surplus for the current year ending June 30, 2008. This surplus reflects the conservative spending practices of the Brown Administration. In late March, the Administration imposed a spending freeze due to the fiscal uncertainties in Albany as it continues to struggle with multi- billion dollar State budget deficits. The policy of the Brown Administration is to lessen its reliance on State aid and practice fiscal restraint so that the City never again faces a fiscal crisis which put City finances under the control of State imposed control board. These policies have led to record City surpluses and have allowed the City to create a "Rainy Day Fund" to insulate City finances from unanticipated expenses or shortfalls in revenue. Revenues As stated in earlier reports, the City Budget is benefiting from a $13.68 million increase in appropriations from the New York State Aid Incentives for Municipalities (AIM) that increased the budget by $13.68 million. The following are items the City funded with these increased appropriations: • $4 million for demolitions 0 $2.3 million to cover the PBA contractual 3.4% raise and $1.17 million to cover the costs of a new Police class that started on January 2008 ® $4.64 million for the purchase of Steelfields to be developed into shovol ready economic development sites • $300,000 for the Ira Ross Eye Institute which is collaboration between a center of excellence in ophthalmology and a social service agency that will benefit economic development in and around the Buffalo- Niagara Medical Campus. • $500,000 for the Jefferson _. Utica Business Service Incubator This is an adaptive reuse of a library that will assist new or expanding small businesses by providing professional office space at an affordable rate. • $300,000 for Street Lighting in the Seneca Street Business District • $125,000 towards the construction of the Bethel Head Start Daycare Facility at 1424 Jefferson Avenue 0 $300,000 towards the construction of the St. John. Baptist / Hospice Buffalo House as part of the St John's Fruit Belt Revitalization Project. This year, the City also settled the Hickory Woods lawsuit for payment to residents in the amount of $7.2 million. We have utilized the Unreserved — Designated Fund Balance from the close of 2006 -2007 to cover these expenses. Our revenues are anticipated to be $2.99 million over the Revised Budget. overview 2007 -2008 Third Q Gap 1 -I Similar to the first quarter, we have increased the projection for Property Taxes by $506,124 per the Department of Assessment's review of property transfers. The payment from New York State for the STAR Program was calculated to be an additional $434,347 from our Adopted Budget. This revision projects a shortfall in Utility Tax receipts of $1.2 million due to the year to date comparison to prior years. Payments from cellular phone companies on this tax is currently in negotiations with Audit and the Law department. Revenues from the Parking Ticket Surcharge are projected to be $550,000 over because of changes in State law the City fought for to allow the City keep the $7.50 New York State Surcharge. - The City is now in receipt of our first payment of Medicare D Reimbursement. This payment is for six months in the amount of $641,856. We are in the process of filing for additional payments but because the timing of these payments are not predictable, we do not include them in our projections until we are certain we will be in receipt of them by the close of the fiscal year. Negotiations concerning the security detail at the new Seneca Casino are close to completion and will bring an additional $500,000 this year. Earnings on investments are expected to be over budget by $2.5 million due to the favorable market earlier in the year. Parking tickets are running below budget by $500,000. With the change in regulations in border crossing, we have had an upsurge in the purchase of birth certificates and the newly offered enhanced birth certificates which include the holder's picture and fingerprint. This has increased their projection by $125,000. Unclaimed prisoner property will be above budget due to a late payment that was not recorded last year and in Miscellaneous, we have applied and received $275,000 from the IRS due to a change in law concerning FICA deductions for Injured On Duty Police and Fire employees. In total, City revenues are projected at $442.15 million, $23.86 million above the Adopted Budget. Lax enditures Our expenses are projected to be $432.14 million or $13.85 million over the Adopted Budget. As discussed previously, we have increased our budget by $4 million from AIM to cover increased demolitions. There has been an additional transfer into this account of $1.75 million. This in turn, increases our expenditure projection in the demolition line by that amount. Overview 2007-2008 Third Q Gag 1 -2 Overall the Police Department is projected to be $1.9 Tr llion over the Revised Budget_ The Revised Budget includes an increase of $2.3 million to pay for a 3.4% increase in the current Police Benevolent Association (PBA) salary levels and $1.17 million for the new class. Expenditures for the Police Department are projected to be $3.4 million over the Adopted Budget in overtime expenses. This is partially offset by the current number of vacancies in the department. The department has been reviewing the overtime allocation and has made steps to reduce their expenditures. This overtime projection shows an improvement from the second quarter. The Fire Department is also projecting to be over budget in their overtime line by over $4.0 million. Some of this is offset by the vacancies in the department, leaving it with an approximate $3.97 million deficit in the personal services line. The new fire class is not anticipated to be hired until next fiscal year; therefore the department is required to pay overtime to provide minimum manning for each platoon. The department has been reviewing its overtime call -ins to begin reducing the use of overtime wherever it can. Again, in the interest of conservative budgeting, we have not included any potential savings from these actions. Because of the City's prudent budget practices, it has not been necessary for the City Comptroller to do any short term borrowing; therefore we will have a $4 million savings in the Debt Service lines. Money from this account has been proved to cover the shortfalls in the demolition accountant totaling $1.75 and prior year claims $1.75. Due to the large number of properties acquired by the City in the October In Rem sale and court ordered settlements, we will be over budget by $600,000 in the Tax Adjustment line to cover their tax obligations. As of the end of the third quarter, the City will have 114 vacant positions. This is a decrease from second quarter due to the new Police class. Year to date, we are projecting approximately $2.74 million in personal services savings excluding the Police and Fire departments. City pension costs will be lower than anticipated by $1.89 million due to attrition and flat salary levels. This will vary slightly dependent upon next year's accrual. Opportunities Our current phone system is being assessed by IBM floor by floor in City Hall. The first department to have their phones working will be Citizen Services in conjunction with their 311 Call system. In addition, we are working to lower our health insurance costs and have hired a consultant to help us initiate measures that will result in immediate savings. Moreover, our internal task forces on lowering the costs of Injured on Duty (IOD) expenses and maximizing our billings and collections processes are coming up with anticipated long term and recurring budgetary savings and increased revenue opportunities. In addition, a city -wide plan for containing overtime costs is under review. Overview 2007 -2008 Third Q Cap 1 -3 Total Revenues, Resources, and Interfund Transfers In Total AppropriationslExpenditures and lnterfund Transfers Out Difference 3rd Quarter Gap 2007 -2008 Summary of Revenues and Expenditures 2007 -08 2007 -08 2008 -07 2007 -08 2007 -08 Year to Date 3rd Qtr Projection Actual (Unaudited! Adopted Budget Revised Budget 03131/2008 03/3112008 $415.26 $418.28 $439.16 $263.29 $442.15 $395.52 $418.28 $439.16 $291.15 $19.76 $0.00 $0.00 ($27.86) 1 -4 2007.08 2007.08 3rd Cltr Variance 3rd Qtr Vadance from Adopted from Revised 0313112008 0313112 $23.86 $2.99 $432.14 $13.85 ($7.02) $10.01 $10.01 $10.01 3rdQuarteT07- 08.)ds 3rdQtrRevExpSum 3rd Quarter Gap 2007 -08 Summary of Revenues, Resources and Transfers Revenue Summa Taxes Non Property Taxes Licenses and Permits Intergovernmental Service Charges Fines Interest Miscellaneous Total Revenue Operating Transfers In Other Financing Sources Prior Year Carry Forward Total Resources and Transfers In 5,795,223 5,795,223 5,795,223 2,672,175 - - 7,200,000 - 5,795,223 5,795,223 12,995,223 2,672,175 5,795,223 - 7,200,000 7,200,000 12,995,223 7,200,000 Total Revenues, Resources and Transfers In 415,263,194 418,284,650 439,160,694 263,293,389.42 442,146,121 23,816,353 1 -5 3rdQuarter07- 08.xis RevSum 2007 -08 2007 -08 variance 3rd Qtr Proj Actual Adopted Budget Revised Budget Year to mate 3rd Qtr Year End Minus Adopt Budget 2006 -07 2007 -08 2007 -08 0313112008 Proiection for 2007 -08 158,347,632 157,970,949 157,970,949 155,058,885 158,766,030 795,061 14,880,862 14,083,335 14,083,335 9,335,336 12,985,475 (1,097,860) 3,054,273 3,110,465 3,110,465 2,328,888 3,108,203 (2,262) 204,632,172 214,353,391 228,029,435 72,234,202 228,193,304 13,839,913 9,576,706 9,013,390 9,013,390 `5,690,712 9,204,909 166,990 6,811,364 6,358,220 6,358,220 4,367,948 5,997,622 (360,598) 6,760,550 2,500,000 2,500,000 4,577,939 5,047,866 2,527,278 5,404,413 5,099,678 5,099,678 7,027,303 5,847,491 747,813 409,467,971 412,489,428 426,165,471 260,621,215 429,150,898 16,616,353 5,795,223 5,795,223 5,795,223 2,672,175 - - 7,200,000 - 5,795,223 5,795,223 12,995,223 2,672,175 5,795,223 - 7,200,000 7,200,000 12,995,223 7,200,000 Total Revenues, Resources and Transfers In 415,263,194 418,284,650 439,160,694 263,293,389.42 442,146,121 23,816,353 1 -5 3rdQuarter07- 08.xis RevSum 3rd Quarter Gap 2007 -08 Detail of Revenues, Resources and Interfund Transfers IN 2006 -07 2097 -08 2007.08 2007.08 2007 -98 Variance 3rd Gtr Prof DEPT/ QN Org OBJECT OBJECT DESCFUP71ON Actual Adopted Budget Revised Budget Year to Date Year End Projection Minus Adapt Budget ' Q f3�008 3rd Quarter for 2007 -08 01 Taxes A General City 10700001 311100 Real Properly Tax Levy 128,182,757 128,136,578 128,136,578 1.28,642,702 128,642,702 506,124 General City 10700001 312000 Occupancy Tax 8,515 7,000 7,000 5,450 7,000 - Gsnena City 10700001 319110 Int & Pen on Taxes • Current 2,433,935 4350,000 2,350,000 649,756 2,350,000 GerreratCity 10700001 319111 Int &Pap on Taxes - Delinwont 1,010,219 1,100,D00 1,100,000 927,828 1,100,000 General Cify 10700001 319112 Special Assessments A 3,374 - - - General City 10700901 334202 Reime, RR Taxes 160,468 240,000 240,000 240,702 240,702 702 General City 10700001 335101 Mortgage Tax 2,704,216 2,600,000 2,600,000 1,377,345 2,600,000 - B General City 10700010 335102 $TAR PROGRAM 17,890,145 17,658,614 17,668,614 18,102,961 i 8,102,961 434,347 C General City 10700001 339001 PAL.O.T, 5,496,372 5,576,092 5,576,D92 4,971,516 5,430,000 (146,092) GenonsCity 10700001 339002 PILOT .NFTA Peace sridge 457,631 241,665 241,665 140,627 241,665 Geporal City 10700001 339003 PILOT - Theater Place - - General City 10704001 338004 PILOT - Affordable Houses General City 10700401 339200 PILOT -SMHA 51_,006 51,000 51,000 158,347,632 157,970,949 157,970,949 155,058,885 158,766,030 795,081 02 Non Property Taxes A General City 10400002 316100 Gass it Lifirrty Tax 44,965 40,319 40,319 142,459 142,459 102,140 General City 10400002 316200 Class SWAY Tax 12,004,984 12,200,000 12,200,000 8,081,087 11,000,000 (1,200,000 Fire 10210002 315300 Foreign Free insurance Tax 339,911 - - - General City 10400002 31B200 Cable Franchise Tax 2,490,992 1,843,016 1,843,016 1,105,790 1,843,016 14,880,862 14,083,335 .14,083,335 9,335,336 12,986,475 (1,097,860) 05 Licenses & Permits Permits& Inspections 10651005 321201 Lodging House License 13,656 9,000 9,000 9,894 9,894 894 Permits & Inspections 10651005 _ 321202 Market License Group Fees 48,531 25,000 25,000 18,569 25,000 - Permits &Inspections 10651005 321301 Cenificatosofinspection 6,146 7,500 7,500 6,882 7,000 (500) Permits & Inspections 10651005 321302 Flammab%LigoidLicense 1,764 1,250 1,250 1,664 1,700 450 Permits & €nspecti*om 10651005 321303 Smoke Abatement License 46,656 50,000 50,000 59,B35 59,835 9,835 Fire 10214205 321304 EMS Lic & Pmmis Frmwnlse Fee 350,000 335,000 335,000 2 62,500 335,000 - Pemits & Inspet..ioras 106542D5 327304 EMS Lic & Psmis Franczise Fee - 15,000 15,000 15,000 - Permits & lnspecYons 10651005 321601 Plumtws License Fee 43,922 35,000 35,000 33,686 35,000 Permits & Inspections 10651005 321602 El cuidons License Fee - 35,000 35,000 33,390 35,000 - Pomifs &Inspections 10651005 321603 Heating Contractor Ucense 17.750 16,000 15,000 17,645 18,000 2,000 Permits &inspections 106510D5 321604 Home Improvement License 406,600 390,000 380,000 409,145 409,145 19,145 Pernmks d; Inspections 10651005 321605 Consumer Electronics License Fee 315 315 315 21 0 315 - Permim & Inspecfroris 10651005 321607 Stationary Engr License 66,843 70,000 MOW 39,271 70,000 - permits a Inspections 10651005 321608 Parking Lot License Fecs 22,220 45,000 45,000 42,580 45,000 Permits & Inspections 10651005 321609 Bakers & Confec6oners License 2,310 2,200 2,200 - 2,888 2,688 6B8 Perils & Inspections 10651005 321610 Restaurant License Fees 84,749 94,000 94,000 63,433 75,000 (19,00e) Penrnts & Inspectzons 10651005 321611 Restaurant Dance License 5,204 9,000 9,000 6,082 7,500 (1,500) Permits & Inspections 10651005 321612 Vending Mactrine Coin Oper 15,398 12,000 12,000 662 12,000 Permits & Inspections 10651005 321613 BavIrig Alley License 2.772 3,000 3.000 2,772 2,772 (228) Permits & €nspection$ 10651005 321614 Second Hand Dealers License 51,667 75,000 75,000 40,424 50,000 (25,000) Permits &Inspections 10651005 321617 Livery Car License 1,122 2,000 2,000 338 1,000 (1,000) Perils & Inspaod'ons 10651005 321618 Fire Prevention License 54,087 55,000 55,000 30,335 $5,000 •• Permits &inspections 10651005 321519 Elevatorinsptlnsf - 5,000 5,000 5,680 5,680 BOO Permits & Inspections 10651005 321701 Amusement License Fees 57,862 68,000 68,000 42,805 68,ODO Permits & Inspections 10651005 321702 Singe License Group 54,649 43,OD0 43,000 37,780 43,000 - Permits & Inspections 10651OD5 321703 Garner of Chance License 1,582 2,200 2,200 468 1,500 (70(1) Permits &inspections /0651005 321800 Business Lt enseOfher 161,059 150,000 150,000 101,252 150,000 - Engineering 10310OD5 322101 StreetPermEts 69,729 75,000 75,000 88,774 68,774 13.774 Permits & Inspections 10651005 322102 Stgn License Group Fees 11,976 22,000 22 '1,764 22,000 - l-6 2rdQuader97 -08.z1s RevDataii 3rd Quarter Gap 21D07 -08 Detail of Revenues, Resources and Interfund Transfers IN 2009-07 2047 -08 2007.08 2007 -08 2007-08 Variance 3rd Qtr Pro] OEPTIOIV OBJECT OBJECT DESCRIPTION Actual {Adopted 8udgek Revised Rudaet Year to Date Year End Projection Mina Adapt Budget 0313112048 3rd Quarter for 2007 -0a Permits &Inspec } adns 10651005 322103 E €evatorlEsca #atorPermits 51,861 50,0(10 50,000 38,429 50,000 Engineering, Buildings 10310005 322104 Ervoachmont Permit 36,019 45,000 45,000 21,999 45,000 Permits & Inspections 10651005 322104 Encroachment Permit 49,475 50,000 50,000 10,003 50,000 Permits Inspec�tons 10651005 322106 Building Permits 680,401 725,000 725,000 539,955 725,000 Permit & lnspect'rcros 10551005 322107 EEoctrical Permit 238,205 225,000 225,000 144,498 225,000 Permits & Inspections 10651005 322108 Pfumbing Permits 132,006 120,000 120,000 78,837 120,000 Engineering 10310005 322109 Garage Sale Permit 11 - - _ - Engineering 10310006 322201 Vehioie Limit Permits 38,779 33,000 33.000 8,761 33,000 Permits & Inspections 10651005 322300 Taxicab Drivers License 12,934 20,000 20,000 8,942 20,000 Perms & Inspections 10651005 322301 Taxiab License Fees 45,955 36,000 36,000 6,488 36,000 City Clerk 10020005 322500 Marriage Licenses 12 13,000 13,000 8,460 13,000 City Clerk 10020005 322601 Dog Licenses 137,362 142.000 142,000 101,593 140,000 (2,000) 3,054,273 3,110,465 3,110,466 2,328,888 3,108,203 (2,262) 10 Intemovemmental Community Service 10552010 334103 Substance Abuse YDA Program 309,812 551,170 551,170 417,478 556,637 5,467 Community Service 10553010 334104 Youth initiative Program 35,523 35,523 35,523 - 38,255 2,732 Community Service 10553010 334105 Youth Bureau program 223,101 221,568 221,568 116,462 228,000 6,432 Assessment 10060010 334200 Reimb. Of Assessment Update 435,400 432,000 432,000 432,595 432,595 595 General City 10700010 335006 BFSAAssiistance - State Aid 132,920,626 142,267,026 142,287,026 7,817,065 142,267,026 - General City 10700010 335006 BFSA 4p Exp . _ _ General City 10700010 335006 BFSA Debt Service - 2,580,912 2,580,912 - 2,580,912 - General City 10700010 335007 SPAR ADMIN 47,820 46,089 46,089 48,137 48,137 2,049 A General City 10700010 335009 NY5 AID incentive to Munk - 13,676,043 12,950,812 1 3,676,043 13,676,043 Rue 10240010 335220 ForefgnFireInsurance - State 238,801 - - - _ PVS 10140010 335500 Parking SurchargeRefuna 1,113,070 1,000,000 1,000,000 1,037,145 1,556,000 556,000 Community Services 10554010 337001 JTPA - PIC 141,934 145,760 145,760 75,712 145,760 Mayor & Exacugve 10031010 337301 CDBG 13URA 207,735 453,669 453,669 - 453,669 - Law 10050010 337301 CDBG BURA - 600 600 500 Permb & Inspections 10 650010 337301 C08G SuRA. 268,430 - - General City 10700010 337301 CDBG BURA 90,885 52,519 52,519 (82.519) Human Resources 10251010 337306 Medtcare0Reimbursement - 1,000,000 1,000,000 641,856 (358,144) General City 10700010 33BOOi W.R,0.T.S. 308 ,308 324,000 324,000 184,958 324,000 General City 1070M x0 338101 Erie County Sales Tax GNRC 72,435,,752 69,898,813 69,898,813 48,164,380 69,898,813 General City 10700010 338101 Erie County Sales Tax BFSA Op Exp 11366 (1,000,000) (1,469,975) (1,469,975) (700,000) (1,469,975) - General City 10700010 338101 Erie County Sales Tax BFSA Debt Svc 2004A 11369 (3,356,750) (3,360,000) (3,360,000) (2,520,000) (3,380,000) General City 10700010 338101 Erie County Sales Tax BFSA Debt Svc 2005A 11370 (0) 293,081 _ General City 10700010 338101 Erie County Sales Tax BFSA 0e43 Svc 20056C 11371 (0) 2,133,674 General City 10700410 336101 Erie County Sates Tax 9FSA Debt Svc 20MA 11372 454,168 673,275 General City 10700010 338101 Erie County Sates Tax 6FSA Debt Svc 2007A 11374 (412,131) - 965,224 - City Clark 10020010 338102 Dog Licenses Refund County 14,106 13,000 13,000 12,699 12,700 (300) Police 10200010 338103 Slop off - Erie Co 55,949 60,000 60,000 60,957 80,957 957 General City 10700010 380518 Reimburse Utility Management Fee 98,641 101,318 101 69,948 101,318 204,632,172 214,353,391.39 228,029,434.82 72,234,202.36 228,193,303.96 13,839,913 15 Service Charges Audit & Control 10040015 340000 Charge for Services 69,150 72,500 72,500 72,555 72,555 55 Law Adiudicabon 10055215 340000 Adjudication Charges for Services 5,098 3,500 3,500 6,765 9,300 5,800 1 -7 3rdQuarter07 -08.xls RevChgaill 3rd Quarter Gap 2007 -D8 Detail of Revenues, Resources and Interfund Transfers Its 2008.07 2007.08 200748 2007-08 200748 Variance 3rd Qtr Pro) DE.PTIDIV Org OBJECT OBJECT DESCRIPTION Actual Adopted Budget Revised Budget Year to Date Year End Projection Mingo Adopt Budget 03131J20P8 3rd Quarter (9 2007-x8 PIB 10140015 Treasury (Colactlens) 10154515 ColeCioms 10160015 Purchase 10171015 Force 10200015 Fire 10212015 Engineemig; 6uildings.10311015 - Treasury 10150015 PVB 19140015 PVB 10140015 PV6 10141215 Law Adjudication 10055215 Admin Adjudication 10120D15 FVB 10140015 Treasury 10150015 Treasury (Coilecfors) 10154515 Collections 10160015 Collections 10160015 Assessment 10061015 GiyClerx IGD20015 Treasury 10150015 Audit & Control 10041015 F.udit & Control 10042015 Law 10050015 Assessment 10061015 MIS 10080015 Treasury 10150015 Human Resources 10252015 General City 10700015 MIS 10080015 Fire 10212015 Human Resources 10252015 Generai City 10700015 City Clerk (Ric Mgtj 10022015 Law 10050015 Animal Shelter 10520015 City Clerk 10020015 PermiLS & lnspectfons 10650015 City Clerk 10020015 Permits & Inspections 10650015 Perm is & Inspections 10650015 Permis & Inspadcris 10650015 Clay Clem 10020015 Audit & Control 10041015 Assessment 10061015 Treasury 10150015 Police 10200015 Fire 10210015 Engineering 10311015 Permits & Inspection 10650015 Mayor & Executive 10034015 City Claris 10020015 Engineering 10311015 Human Resources 10252015 Pennris & 2nspecvolls 10651015 340D00 Charges for Services 96,27 100,000 100,000 10 10 340000 Charges for Services - 86,000 86,000 48,673 81,489 340000 Charges for Services 7,749 - - 167 167 3400DO Charges for Services 98,525 70,500 70,500 68,683 70,500 340000 Charges fxSetvices - - - 500,000 340000 Charges for Services 7,069 7,069 340000 Charges for $orvlces 77,550 77,000 77,000 306,119 108,119 341102 Garnishee Firing Fee 44 21 0 20 44 44 341103 Scartraw Release Fees 84,837 85,000 85,000 68,059 85,000 341104 Tor4ng & Storage Fees 9,884 9,884 341104 Towing & Storage Fees 628,301 550,000 550,000 348,017 480,000 341105 Appeal Fees 250 300 300 170 200 341105 Appeals Fees - - - - - 341105 Appeals Fees 1,270 1,500 1,500 720 800 341106 Non - Sufficient Funds Fee 30,646 32,000 32,000 20,446 30,000 341107 CoSlection Processing Charge - 110,000 110,000 64,431 1010,000 341107 Collection. Processing Charge 99,982 - - - - 341107 Colledon Processing Charge 50 50 341108 Foreclosure Fees 1,032,323 700,000 700,000 621,942 700,000 341109 ArocessingFee 12,540 11,000 11,000 6,050 6,225 341110 Web Payrnent Fee Treasury 91,653 80,000 60,000 75,363 105,000 341120 Sery ees to BSA, 154,800 154,800 154,800 77,400 154,800 341120 Services to BSA 96,820 96,820 96,820 48,410 96,620 341120 Services to BSA 119,370 119,370 119,370 59,685 119,370 34€120 Services to BSA 361,530 361,530 361,530 180,765 361,530 341120 Services to 95A 406,850 406,850 406,850 203,425 406,850 341120 Services to BSA 143,170 143,170 143,170 71,585 143,17D 341120 Service to BSA - Indirect Cast 77,450 77,450 77,450 $8,725 77,450 341120 Serriceto BSA - Incr1rectCost 1,030,000 1,030,000 1,030,000 515,000 1,0301,000 341130 ScrjIces to BMHA 98,690 $8,690 68,690 58,690 58,690 341130 Services to BMHA 1,400 2,500 2,500 1,384 2,500 341130 Servlcas to BMHA 48,690 48,690 48,690 48,690 48,690 341130 Service to BMHA - Indirect Cost 22,786 22,786 22,786 22,786 - 22,786 341140 Services tosOE 12,300 12,300 12,300 10,250 12,300 341140 Services Ic 80E 86,953 76,545 76,545 - 86,953 341160 Service Charges Erie County 1,400 - - 1,660 1,660 341200 Commisscner of Deeds Fees 5,540 1,000 1,000 820 1,000 341301 Zoning Appeals Fees 8,550 7,000 7,000 9,825 9,825 341302 Rezoning Application Fees 10,412 7,000 7 2,987 4,500 341303 Nlultipie Dwelling Registnt`.on 2,920 3,000 3,000 3 3,140 341304 Mustipie Dwetting Fee 35,850 45,000 45,000 35,620 40,000 341305 Rental DwellingRegistraton 359,117 350,000 350,000 77,70D 100,000 341401 Copy &PubricaionFee 1,574 1,200 1,200 1,045 1,400 341401 Copy & Publication Fee 78 - - 341401 Copy & PulA=Icn Fee 31,114 27,500 27,500 26,606 27,500 341401 Copy & Publicatlon Fee 11,060 8,100 8,100 8,214 8,214 341401 Copy & Publicaion Fee 57,818 60,000 60,000 44,373 60,000 341401 Copy & Pubcicarion Fee 14,960 10,000 10,000 9,720 15,000 341401 . Copy& Publication Fee 1,003 1,000 1,000 2,746 2,746 341401 Copy & Pubfirabon Fee 5,093 2,500 2,500 2,010 2,500 341402 Saleable Prop. Cat. Fee 175 150 150 125 200 341408 CRv Pubroa5am Sales 181 156 156 216 216 341404 Use of Engineering Plans Fee 4,864 2,000 2,000 2,292 2,292 341501 Fxamfnaton Fee 87,995 80,000 80,000 68,295 80,000 342101 Alarm System License Fee 98,590 125,000 125,000 130,090 130,090 {99,990) 167 500,000 7,069 31,119 24 (70,000) (1003 (700) (2,000) (10,000) (4,775) 25,000 10,408 1,660 2,825 (2,500) 140 (5.000) (250,000) 200 114 5,000 1,746 50 60 292 5.090 A B 1-8 3rdQuartar07-08 - 4s RevOolall 3rd Qyarter Gap 2007 -08 Detail of Revenues, Resources and Interfund Transfers IN 2006-07 2007 -08 2007.08 2007.08 2007.08 Variance 3rd W Proj DEPT7DIV Erg OBJECT OBJECT gE5CRiPTION Actual Adopted Budget Revised Sudoet Year to Data Year End Projection Minus Adopt Budget: 0313172006 3rd Quarter Permits & Inspections 10651015 342102 Excessive Cail -back Fee 4,463 3,500 3,500 2,174 3,500 Police 10203015 342103 Funeral Escort Fees 6,250 8,000 8,000 3,550 8,000 U'vClem 1AD20015 342100 Bouncer Registration Fee - 1,400 1,400 - - (1,4€10) Fire 1021/015 342202 Rescue Service Fee 81,961 80,000 80,000 40,304 50,000 (30,000) Fire 10211015 342203 Fire Apparatus Services 6,475 4,000 4,000 5,325 5,325 1,325 Permits & Inspections 106$1015 342401 Budding Application Fees 274,661 225,000 225,000 176,390 225,000 Englneennc 10311015 342402 inspection Fee 2,864 3,800 3,800 2,000 3,800 Engineering 10311015 342403 Public Lttility Inspection Fees 359,700 300,000 300,000 235,290 300,000 Permits & Inspections 10651015 342405 Elevator Inspection Fees 15,803 16,000 16,000 10,301 16,000 - Permits & Inspections 10651015 342406 Building inspection Fees 1,400 7,000 7,000 - - (7,000) Permits & Inspedcr 10651015 342407 Express Plan Review - Inspections - - - _ _ Permits S Inspection 10550015 342408 CO Hours Inspecioon 10,200 10,200 PV33 10140015 342501 Parking Meter Fees 21,778 20,880 20,880 17,400 20,880 PVB 10141315 342501 Paiddng Meter Fees 1,006,903 1,100,000 1,100,000 760,024 1,100,000 - Mayt3r & Executivo 100030015 342502 Special Events Fees 3,424 3,929 3,929 3,929 Police 10201015 342502 Special Events Fees 10,000 - - - _ Police 10203015 342502 Specie[ Events Fees 4,400 5,000 5,000 2,600 5,000 Engineering 10311015 342502 Special Events t=ees 5,570 2,000 2,000 1,755 2,000 Housing 6 Enfomemen 10630015 342503 Demolition Charge Hous&Enf - _ _ Permits & lnsp ns 10650015 342503 Nmoition Charges 13,773 25,000 25,000 2,825 3,000 (22,000) Mayor & Executive 10036015 342504 Demolition Admin Surcharge 948 - 83 83 83 Housing & Enforcemen 10630015 342504 Demolition Admin Surcharge gel) - - _ _ _ Permit $, Inspectlon 10650015 342504 Demolibon Aamin Surcharge 105,165 20,000 20,000 1,024 1,024 (18,975) PV6 10141315 342506 In Car P-nvngMater 1,004 1,000 1,000 658 800 (200) PVB 10141315 -342507 Cash Cards In Car 5,652 5,500 5,500 3,692 5,500 - General City 10700015 343001 MainE.nanaa of Arterial Highways 129,596 165,714 165,714 64,796 130,000 (35,714) Engineering 10311015 343002 Street Repair Permit 66,267 75,000 75,000 63,468 75,000 Streets 10502015 344301 RemovhVOtlstnacrOrsAssessment 13,205 48,000 48,000 (1,050) 46,000 City Clark 10020015 345101 Manage Ceniftates 35,480 35,000 35,000 26,280 35,000 City Clerk 10021015 345102 Birth Car liicates 423,940 372,000 $72,000 392,665 500,000 128,00'0 City Clark 1OG21015 345103 Death Certificates 239,230 237,000 237,000 182,120 237,000 City CSOPrc 10021015 345104 Vital Statistics Search Fees 4,598 5,200 5,200 3,304 5,200 - CommunityServtces 10552015 345401 Madicald Reimbursement 569,022 466,983 466,983 321,175 466,983 - Community Services 10552015 345403 Client Fees - D$AS 29,226 18,000 18,000 21,730 25,000 7,000 Community Service3 10552015 345404 lab Testrng Fees 7,340 7,000 7,000 3,570 4,600 (2,400) CommuriltyServices 10552015 345405 DSAS Sub AbsPrgPhy 5,100 8,000 8,000 4,150 6,100 (1,900) Ci€y Clerk 151020015 345501 Dog Pound Seizures Charges 23,732 23,500 23,500 15,027 23,500 - City Cierk 10020015 345542 Dog Pound Sale of Animals 6,690 6,600 6,600 3,650 6,OQ0 (600) Animal Shelter 10520015 345503 Adapted Animals - Onrlarmed Deposit 4,395 4,395 Community Services 14550015 345601 Nutritionfor the F-idety 1,646 3,900 3,900 4,090 5,000 1,100 Recreation 10420015 347200 Recreation Sr4ming Pool Fees - - _ Packs 10410015 347401 Concession Fee _ _ _ _ General City 10700015 347801 Entertainment %ket Fees 1,778 1,200 1,200 1,112 1,200 Recreation 10420015 347805 Ica Rink Permit - - _ City Cterx 10020015 348015 Room Rental 9,675 10,000 10,000 6,425 8,500 (1,500) Mayor &Executve 10034015 348D15 Ram Billboards 45,589 44,166 44,186 44,186 Buildings 10320015 34SD15 item 334,883 336,600 336,600 2,585 336,600 9,576,706 9,013,389.50 9,013,389.50 5,690,712,35 9,204,908.50 166,950 20 Fines Ganaralcity 10700020 351101 Traffic ielationsFirms 542,504 450,000 450,000 338,587 450,000 - Gener d City 10700020 351110 Court Fines 202,598 65,000 65,000 118,622 150,000 85,000 General City 10700020 351111. Probation Fines 190 230 230 2,030 2,030 1.800 General City 10700020 351112 Estreated Bail 54,540 2,280 2,280 3,225 3,725 1.445 PVB - 1014CO20 351300 Parking7ag Fines &Penalties 5,610,573 5,500,000 5,500,000 3,563,800 5,000,000 (501),000) 1 -9 3rdQuarter07- Q9.x1s RevDetalt 3rd Quarter Gap 2007 -08 Detail of Revenues, Resources and lnterfund Transfers IN 2008-07 2007 -08 2007 -08 2007 -08 2007 -08 Variance 3rd Qtr Pro] DEPTI{]IV ,O_.,gr OBJECT OBJECT DESCRFPTI6N Actual Adopted Budget Revised Budget Year to Date Year End Projectlon Minus Adopt Budget 0313712008 3rd fluarter 1nr2007.08 city clerk 10020020 351301 Ines & Penalties - 105 105 - - (105) Policy 10200020 351301 Fines & Penalties 129,668 100,000 100,000 157,803 175,000 75,000 Fire 10210020 351301 Fines & Penalties 800 500 500 800 800 300 Engineering 10311020 351301 Fines & Penalties - - - - - Streets 10600020 351301 Fines &Penalties 92,394 65,000 65,000 71,067 71,067 6 : Ofi7 Housing & Enrorcemen 10630020 351301 F"s & Penalties - - - - Housing & Enforocmen 10631020 351301 Fines & Penalties - - - - Pertnits & inspections 10650020 351301 Fines & Penalties 35,811 45,000 45,000 38,639 45,000 Petmits & inspections 10651020 351301 Fines & Penalties 87,656 65,000 65,000 46,483 65,000 Law Adjudication 10055220 351302 Unlicensed Dog Fines 29,851 35,000 35,0€10 16,211 20,000 (15,000) Admin Adjudication 10120020 351302 Unlicensed Dog Fines - - - - - PVB 10140020 351303 Boot Removal Program 24,580 30,000 30,000 10,603 15,000 (15,000) City Clerk 10020020 351305 Unregistered Bouncer Fee - 105 105 - - (105) 6,811,364 6,358,220 6,358,220 4,367,948 5,997,622 (360,598) 26 interest A Au-ja & Control 10047025 361001 Interest onlnvestments 5,651,412 2,500,000 2,500,000 3,998,273 4,468,200 1,968,200 8 Audit & Control 10047025 $51001 Interest on Investments -BFSA Operating Funds 10247 467,287 313,768 313,768 313,760 Audit & Control 10047025 361001 Interest on investments -2005A FCl 10208 354,402 46,822 46,822 46,822 Audit & Control 10047025 361001 interest an Investments -204A issue - 10257 48,396 67,478 67,476 67.478 Audit & Control 10047025 361001 Interest an investments 2005 SC FD -10258 74,602 61,833 61,833 61,833 Audit & Control 10047025 361001 interest on Investments -2005A -10270 33,695 37,410 37,410 37,410 Audit & Contra[ 10047025 361001 Interest on Investments -2007A -10325 258 20,589 20,589 Audit & Control 10047025 361003 Demand Deposit Interest 1,872 6,043 6,043 6,043 Audit & Control 10047025 361005 merest on Investments - BCE - - - - Audil & Control 10047025 393601 Premium on BFSA RAN's 128,626 - 25,724 25,724 25,724 6,760,550 2,500,000 2,500,000 4,577,939 5,047,866 2,527,278 30 Miscellaneous Fire 10214030 342201 Hazardous Material Cleanup Fee 4,500 - - 4,500 4,500 4,500 Qty Clerk 10020030 35200D Bid Forfeitures 9,825 7,000 7,000 1,455 1,455 (5,545) Mayor& Executive 10034030 363020 Non Public Use Property Rani 444,701 399,240 399,240 395,396 431,701 32,461 Audit & Control 10043030 363620 Non Public Use Property Ren€ - - - - Mayor & Executive 10034030 363D21 Rental or In Rem Prop" 21,075 13,200 13,200 17,192 20,600 7,400 Neight:iorhaod 10620031] 363021 Rental or In Rem Property - - - - - - A Engineering 10313030 383023 Marina Rental 57,055 - 107,259 107;2559 107,259 Mayor & Executive 10034030 363024 Arena Ground Rent 541,667 500,000 500,000 458,333 500,000 PVB 10140030 353026 Advertising on City Property 7,080 2,440 2,440 2,440 8 Police 10200030 3640DO Deposit of Undalmed Property - 100,000 100,000 100,000 200,000 100,000 Mayor & Executive 10030030 365003 Gigs and Donations 35,694 60,000 60,000 60,429 60,429 4291 Community Services 10550030 365003 Glrts and Donations - 10,000 10,000 - 10,000 Law 10050031) 379001 Legal Settlements 18,702 20,000 20,000 34,883 35,000 15,000 General Oty ID700030 '379002 insurance Recovery 89,254 20,000 20,000 19,266 20,000 PVB - 10140030 379003 Damage to Property 110 - - - - Fira 10210030 379003 Damage to Property 8,288 - - 7,241 7,300 Engineering 10312030 379003 Datnage€oProp" 109,769 50,000 50,000 22,466' 50,000 Parks 10410030 379003 Damage to Property 790 - - - Strset Sani aeon 10500030 379003 Damage of Property - - - Audh & Control 10041030 380101 Grant Reimbursement (1,401,795) 52,300 52 - 52,300 - Police 10200030 380101 Grant Re smbursemant 1,401,795 851,502 851,502 64,362 851,502 Ire 10210030 380101 Grant Reimbursement - 59,000 59,000 - 59,000 Community Services 10550034 380101 Grard Reimbursement - 6,000 5,000 18,387 16,388 10,388 Community Services 10553030 350101 GrrrrReimbursement 20,000 32,000 32,000 - 32,000 Treasury 10150030 360102 Lvck Sox Reimbursement 62,947 37,122 37,122 47,944 80,000 42,874 1-10 i 0 3rdQuarter07-08.xIs RevDatall 3rd Quarter Gap 2007-08 1 - 11 3rdQuarter07-08-xls RevDetail Detail of Revenues, Resources and Interfund Transfers IN 2006-07 2007 -08 2007 -08 2007 -08 2007.08 Variance 3rd Qtr Pro] DEPTIDIV Orq OBJECT OBJECT DESCRIPT$0N Actual Ado d OuASLI Revise Bud et Year to Date Year End Projection Minus Adopt Budget _ 03 112= 30 Quarter for 2007 -08 C General City 10700030 380103 Cash Refund from Prior Year 140,964 32,000 32,000 317,660 317,661 285,661 Genera5 Ciy 10700030 380104 NonCesh Refund from Prior Year 34 34 34 D Mayor &Executive 10034030 380501 Reimbursement Tri- ParyAgreement 1,134,308 323,940 323,940 - (323,940; E DAdings 10320030 380502 D Hooting Charges 190,834 208,060 208,060 474,512 474,512 266,452 Buildings 10321030 380503 Court Facilities Aid 508,095 700,000 700,000 - 700,000 13W&ngs 10321030 380507 Telephone Rentals 17,060 16,000 16,000 10,521 16,000 - F Inventory & Stores 10171030 380508 Gas & Parts Retmtrursement 219,568 150,000 150,000 184,467 250,000 100,004 CityCterk 10020030 389001 Wscaitaneaus 11,093 10,500 10,500 4,607 10,000 (500') Mayor & Executive 10031030 389001 Miscetianeas 46,845 85,000 35,000 $0,146 50,148 15,148 Mayor & Executive 10034030 3139001 Miscellaneous 353 450 450 2,798 2,798 2,348 Assessment 10061030 389001 Miscelaneous 6,182 3,000 3,000 (7,265) 7,000 4,000 Treasury 10150030 389001 Miscellaneous 80,855 100 100 (25,956) 40,000 39,900 Inventory & Stores 10171030 369001 Miscelaneous 421 - - 948 949 949 Police 10200030 389001 Misceilaneous 3,930 143,852 143,852 5,669 143,852 - Fire 10210030 3891101 Misceitaneaus 669 - - 25 25 25 Human Resources 10252030 389001 Miscellaneous 144 25 25 73 73 48 Engineering 10311030 389001 Misceilaneous 33,001 65,000 65,000 4,939 25,000 (40,000) Buildings 10320030 389001 Miscellaneous 3,765 2,500 2,500 1,102 2,500 G General aty 10700030 389001 Mlsaeganeous 165,021 - - 4,051,448 175,000 175,000 EW61gs 50321030 3139002 TelephoneComirisslons 589 1,200 1,200 505 1,200 PV9 10140030 389003 Sale of land, Equip. Scrap 12,310 15,000 15,000 16,073 16,073 1,073 Purchase 10170030 383003 Sale of Land, Equip. Bldg. 35,336 5,500 6,500 23,237 23,238 16,738 PVB 10140030 38i3c05 AuatanSwas 452,812 400,000 400,000 253,321 350,000 (50,000) Purnese 10170030 389005 AuclicnSa ?es 125,257 50,000 50,000 91,222 91,223 41,223 Police 10200030 389005 Auction Sales 10,574 15,000 15,000 31,518 31,518 16,518 Telecommunications 10330030 391056 Wsc. Telecommunications - 194,186 194,186 - 194,186 Mayor & Executive 1 OD34030 392101 Sale of Capital Assets 680,100 215,000 215,000 19,128 55,000 (160,000) Mayor & Executive 10034030 392102 Sale of €n Rem Property 92,569 295,000 295,000 157,029 327,630 32,630 5,404,413 5,099,678 5,099,678 7,027,303 5,847,491 747,813 90 Operating Transfers In Gene 10700490 391052 Surtalo Water Board 4,672,175 4,672,175 4,672,175 2,972,175 4,872,175 - General City 10700090 391054 FROM PARMNIG ENT FUND 450,000 450,000 450,000 450,000 General City 10700090 381055 FROM REFUSE & RECYCLING FUND 673,048 673,048 673,048 673,048 General City 10700090 391D80 From internal Service Fund 5,795,223 5,795,223 5,795,223 2,672,175 5,795,223 96 Other Financing Sources General City 14700096 287000 Pnor Year Encumbrances - General City 107DO096 393104 BFSA BorraYng - - - A General City 10700096 397WO UNRESERVED FUND BALANCE 7,200,000 7,200,000 7,200,000 Genera( City 10700096 397200 RESERVE FOR CAPfTAL EXPENDITURE - - - - - - General City 10700095 397203 RESERVE FOR MOTOR VEHICLE INS 7,200,000 7,200,000 7,200,000 415,263,194 418,284,650 439,160,994 263,293,389 442,146,121 23,816,353 1 - 11 3rdQuarter07-08-xls RevDetail Revenue Variance ExDlana #ions INTEREST A Audit & Control - interest on Investments $2,213,509 Projected at current trend Interest on Investments -BFSA Operating B l=ands 10247 $313,76$ Projected at current year to date earnings Department Variance Explanation Class 11 Utility Tax $102,140 Projected at the rate collected thus far Taxes B A General City - Real Property Taxes $506,124 Per the Department of Assessment due to property transfers B General City - Star $434,347 Per NY State Office of Real Property Services C P.I.L.O.T. ($146,092) Projected at the amount collected thus far INTEREST A Audit & Control - interest on Investments $2,213,509 Projected at current trend Interest on Investments -BFSA Operating B l=ands 10247 $313,76$ Projected at current year to date earnings NON PROPERTY TAXES A Class 11 Utility Tax $102,140 Projected at the rate collected thus far Projected at current year to date B INTERGOVERNMENTAL $100,000 Represents 2 Years - (nothing recorded in 07 -08) $4 million for Demolitions, $2.335 million for the PBA , A NYS AID Incentive to Municipalities $13,676,043 $1.17 New Police Class, $.30 Eye Institute, $ .5 Jefferson Incubator, $ 4.64 Steelfields, $ .30 Seneca Street, $ .30 C Reimbursement Trl- Party _Agr'eement Hospice, $ .125 Headstart This is budgeted but never realized - audit trail purposes E SERVICE CHARGES A Charges for Services $500,000 Reimbursement for Seneca Casino Security detail B Rental Dwelling Registration ($250,000) Department projection INTEREST A Audit & Control - interest on Investments $2,213,509 Projected at current trend Interest on Investments -BFSA Operating B l=ands 10247 $313,76$ Projected at current year to date earnings 1-12 3idQMTWM7 -aa.?U RevEV ab MISCELLANEOUS A Marina Rental $107,259 Projected at current year to date B Deposit of Unclaimed Property $100,000 Represents 2 Years - (nothing recorded in 07 -08) C Cash Refund from Prior Year $285,661 Payment from iRS C Reimbursement Trl- Party _Agr'eement ($323,940) This is budgeted but never realized - audit trail purposes E District Heating Charges $266,452 Projected at current year to date F Gas & Parts Reimbursement $100,000 Due to increased gas costs G Miscellaneous $175,000 Projected at current year to date OTHER FINANCING SOURCES A Unreserved Fund Balance $7,200,000 Hickory woods Settlement 1-12 3idQMTWM7 -aa.?U RevEV ab 3rd Quarter Gap 2007 -08 Summary of Expenditures & Transfers Total General Fund 293,169,520 320,731,756 341,567,192 208,436,459 334,545,429 Transfers Out 102,145,736 97,552,894 97,593,502 82,714,546 97,593,502 Carry Forward - Total General Fund with Transfers Out 395,313,256 418,284,650.08 439,160,693.51 291,151,005 432,138,931 1 -13 3rdQuarfer07 -08.As Expsum 2006.47 2007 -08 2007 -08 2007 -08 2007 -08 Actual Al oRted_B_ud -q Revised Budget Year to Date 3rd Qtr Year End Departments 0313112008 Proiection Common Council 1,676,419 1,748,327 1,802,994 1,221,266 1,703,889 City Clerk 948,063 1,899,090 1,844,423 1,113,421 1,684,121 Mayor & Executive 1,861,092 2,820,810 9,384,060 1,578,879 8,852,203 Audit & Control 2,140,365 2,469,496 2,469,496 1,728,432 2,299,429 Law 3,332,148 3,235,149 3,235,149 1,861,433 2,983,139 Assessment 1,510,413 2,272,702 2,272,702 1,082,972 2,079,567 MIS 2,565,338 3,528,308 3,528,308 1,786,940 3,181,890 Administration & Finance 8,772,386 11,493,193 11,493,192 6,127,389 9,625,077 Police 68,343,580 67,639,334 69,596,336 49,627,007 71,488,437 Fire 50,594,148 51,804,819 51,804,819 38,484,425 55,332,473 Human Resources 4,013,865 5,450,750 5,450,750 3,095,187 4,995,771 Public Works 19,469,742 24,104,223 24,104,223 15,340,914 23,213,573 Comm Devel Housing & Insp Community Services 2,947,311 3,476,005 3,476,005 2,124,196 3,180,134 Permits & Inspections 6,418,757 5,589,948 11,297,571 4,893,157 10,997,023 Total Departmental 174,593,625 187,532,752 201,760 027 130,055,617 201,616,728 General Charges - Grants In Aid - 1,325,000.00 325,000.00 - 325,000 Utilities 19,291,551 17,494,469 16,824,469 8,279,270 17,094,469 Services 1,595,465.12 1,480,500 1,682,431 1,682,431 1,682,431 Capital Outlay - 900,000 1,200,000 600,000 900,000 Other 4,972,551 5,698,000 15,196,069 2,821,022 14,872,556 Personal Service 2,567,249 2,919,740 2,719,740 1,791,511 2,519,798 Fringe 87,770,062 98,936,061 98,763,621 62,749,437 94,650,971 Debt Service 2,379,016 4,845,834 3,095,834 447,172 883,477 Total General Charges 118,575,894 133 139,807.1ki4 78,370,842 132 928,701 Total General Fund 293,169,520 320,731,756 341,567,192 208,436,459 334,545,429 Transfers Out 102,145,736 97,552,894 97,593,502 82,714,546 97,593,502 Carry Forward - Total General Fund with Transfers Out 395,313,256 418,284,650.08 439,160,693.51 291,151,005 432,138,931 1 -13 3rdQuarfer07 -08.As Expsum 3rd Quarter Gap2007 -08 1•-14 2807 -Do 2007.08 2007.08 2006.07 2097.88 2007.06 Yearto Dole 3rdWYearfrid 3rdO&YearEnd Actual Adopted auduet 12eviaed 9udget 03/311200 Protection Variance from edouted Common Council A Personal Services 1,593,989 1,640,547 1,691,214 1,192,455 1,681,492 (39,955) UBlit4es Travel 4,821 200 4,200 454 2,200 2,000 Supplies 11,661 22,323 22,323 12,705 21,380 (943) Services 57,648 72,257 72,267 10,318 69,817 (2,440) Capital Outlay 8,500 13,000 13,000 5,333 9,Ot)fl (4,000) Total 1,675,419 1,748,327 1,802,994 1,221,266 1,703,689 (44,438) City Clark A Personal Services 715,068 775,320 765,949 492,441 690,801 (84,526) Utilities - Travel 703 2,500 2,500 1,225 1,700 (B80) Supplies 13,325 24,450 24,450 10,538 20,080 (4,370) B Services 205,355 984,812 938,524 608,976 881,224 (103.588) Capital Outlay 13,613 112,000 142,000 2,244 98,316 (21,684) Total 948,063 1,899,090 1,844,423 1,113,421 1,084,121 (214,969) Mayor 8. Executive A Personal Services 1,635,381 2,017,285 2,058,165 1,256,066 1,758,648 (258,637) Utilities - 183 521 521 Travel 13,998 27,000 27,000 3,107 27,000 - Supplies 11,453 35,471 35,763 14,058 34,212 (1,259) B Services 179,709 712,717 7,234,774 296,425 7,004,823 6,292,106 Capital Outlay 20,653 28,337 26,337 9,041 27,0003 __(1,337) Total 1,851,092 2,820,610 9,384,060 1,678,879 8,862,203 6,031,394 Audit & Control A Personal Services 1,818,870 2,085,121 2,084,621 1,390,935 1,931,472 (153,649) Utilities Travel 42,370 36,346 35,802 29,797 36,821 475 Supplies 12,574 23,705 23,720 14,48D 21,365 (2,340) Services 265,BB5 322,039 323,068 291,750 307,486 (14,553) Capital Outlay Bee 2,285 2,285 4,463 2,285 Total 2,140,365 2,489,496 2,469,496 1,728,432 2,299,429 (170,067) Law A Personal Services 1,351,794 1,674,885 I,o74,885 1,044,394 1,466,031 (208,854) Utilities Travel - 2,253 3,120 - 3,120 2,593 2,875 (245) Supplies 48,618 46,426 46,489 34,905 44,257 (2,169) Services 1,929,482 1,510,719 1,510,656 779,541 1,469,976 (40,743) Capital Outlay - - Total 3,332,148 3,236,149 3,235,149 1,861,433 2,983,139 (262,010) Assessment A Personal Services 1,312,559 1,471,816 1,471,816 9B8,234 1,323,031 (148,184) Utilities - - - Travel 2,225 6,025 1,201 701 4,925 (1,10D) Supplies 75,386 574,979 15,802 14,702 544,000 (30,979) Services i20,244 215,632 779,633 99,334 202,761 (12,071) Capital Outlay - 4,250 4,250 4,260 Total 1,610,413 2,272,7D2 2,272,783 1,052,972 2,079,567 (193,136) MIS A Personal Services 1,313,801 1,533,367 1,533,367 1,016,511 1,417,125 (116,242) Utilities Travel 7,094 19,725 601,752 4,009 16,225 Supplies 19,385 12,757 67,987 3,522 8,709 (4,057) B Services 980,937 1,462,459 625,202 478,349 1,237,840 (224,619) Capital Outlay 244,420 500,000 500,000 284,550 500,000 Total 2,565,338 3,628,308 3,528,308 1,786,940 3,181,890 (346,418) 1•-14 3rd Quarter Gap20U7 -08 1 -15 2007.08 2007.08 2007 -08 2006.07 2007 -08 2007.08 Year to Date 3rd Qtr Year End 3rd Qtr Year End Actual Adopted Bugaat Revised Budget 0313112008 PmJection_ yarfarico from adopted Administration & Finance A Personal Services 3,664,862 4,110,114 4,110,114 2,608,375 3,651,708 (458,408) Utilities - Travel 365 5,095 3,895 ,115 845 (4,250) Supplies 4,237,196 4,972,459 3,587,286 2,970,665 4,958,510 (13,949) Services 755,402 1,028,593 2,358,108 494,193 879,366 (149,227) B Capital Outlay 114,740 1,376,932 1,433,789 54,041 134,648 (1,242,284} Total 8,772,368 11,493,193 11,493,192 6,127,389 9,626,077 (1,668,115) Police A Personal Services 64,499,176 62,806,102 64,763,104 46,384,904 65,943,018 4,136,916 Utilities 10,922 29,380 29,380 12,674 22,380 (7,000) Travel 16,202 17,600 17,600 16,716 17,600 Supplies 471.912 666,059 668,059 598,244 742,815 74,766 B Services 1,739,190 2,059,792 2,059,792 1,060,418 1,740,886 (316,906) Capital Outlay 1,606,177 2,058,401 2,058,401 1,556.050 2,021,738 (36,663) Total 68,343,680 67,639,334 69,696,336 49,627,007 71,488,437 3,849,103 Fire A Personal Services 49,516,399 49,357,682 49,357,862 37,731,543 53,332,255 3,974.393 Utilities 3,974 5,000 5,990 2.921 5,000 Travel 5,537 19,270 19,270 3,035 7,400 (11,870) Supplies 421,418 1,005,630 1,003,830 329,440 749,724 (255,907) Services 423,1383 561,640 582,540 168,816 502,811 (78,629) Capital Outlay _ 222,938 835,417 835,417 248,671 � 736,283 (100,134) Total 60,594,148 51,604,819 51,804,819 38,484,426 66,332,473 3,527,664 Human Resources A Personal Services 666,384 1,167,780 1,167,780 $45,935 776,114 (389,666) Utilities - - - - Trave€ 7,070 13,660 14,275 2,011 2,500 (11,380) Supplies 10,831 41,771 43,421 6,815 34,825 (6,946) Services 3,328,580 4,227,319 4,225,274 2,540,426 4,180,332 (46,887) Capital Outlay - Total 4,013,866 6,460,750 5,450,750 3,095,187 4,995,771 (454,978) Public Works A Personal Services 16,803,298 12,856,596 12,856,598 6,611,049 12,363,016 (493,580) Utilities 1,057,956 1,038,000 1,038,DOO 779,697 1,032,567 (5,433) Travel 594 150 150 100 100 (50) Supplies 1,480,667 1,946,535 1,945,386 1,140,811 2,095,583 149,048 Services 4.330,352 5,075,862 5,077,061 3,376,239 4,977,491 (98,370) C Capital Outlay 1,738,674 3,187,080 3.187,080 1,432,818 2,744,816 (442,264} Total 19,469,742 24,104,223 24,104,223 15,340,914 23,213,673 (890,650) Community Services A Personal Services 2,117,929 2,757,174 2,757,174 1,819,961 2,565,080 (192,115) Utilities 23,446 25,444 25,444 14,102 25,444 Travel 2,505 9,059 9,059 50 3,000 (6,059) Supplies 31,139 67,239 58,239 27,480 50,075 (7,164) Services 771,477 601,189 600,189 262,602 515,694 (85,495) Capital Outlay 815 25,900 25,900 - 20,861 (5,03] Total 2,947,311 3,476,005 3,476,005 2,124,196 3,180,134 (295,871) Permits & inspections A Personal Services 3,763,435 4,119,791 4,210,915 2,857,812 3,9'18,640 (201,150) Travel 1,386 6,975 7,075 645 1,160 (5,815) Supplies 15,366 21,762 21,762 14,139 20,711 (1,051) Services 135,874 376,420 285,196 65,722 282,120 (94,300) B Capital Outlay 2,502,696 1,065,000 6,772,623 1,954,839 6,774,392 5,709,392 Total 6,418,767 6,589,948 11,297,571 4,893,187 10,997,023 6,407,076 71 GENERAL CITY Grants In Aid G €A Public Health 300,000 - 300,000 300,000 GIA Home and Community Services - Freexe Funds 1,325,000 325,000 325,OOp 1,000,000 Total GENERAL CITY Grants In Aid - 1,325,000 626,000 - 625,006 (700,000) 1 -15 3rd Quarter Gap2007 -08 72 GENELtAll. CITY MISCELLANEOU CHARGES 1 -16 2007 -06 2007 -08 2097 -08 2006.07 2007-08 2007.08 Yearto0€rie 3rd W Year End 3rd W Year End MU Adopted Budget Revised Budoet 0313112008 Pro ectlon Variance from adopted 72 GENI6RAL CITY MISCELLANEOUS CHARGES Utilities 19,291,651 17,094,459 16,824,469 8,270,270 17,094,469 Services 1,595,465 1,460,500 1,662,431 1,882,431 1,682,431 201,931 Capital Outlay 900,000 1,200,000 600,000 900,000 F Other 4,972,551 5,698,000 15,196,0.69 2,621,022 14,672,558 9,174,556 Total General City Miscellaneous 25,859,667 25,172,969 34,902,968 13,382,723 34,549,455 9,376,486 73 General City Frinne Benefits Annual Salary 563 563 553 DUTY DISANUTY SALARY 2,567,249 2,919,740 2,719,740 1,789,713 2,518,000 (401,740) HOLIDAY - - - - LONGEVITY 1,235 1,235 1,235 HEALTH INSURANCE RETIRED 27,517,439 30,277,644 30,277,644 20,111,260 28,211,200 (2,068,444) HEALTH INSURANCE ACTIVE 21,971,964 28,128,755 26,128,755 15,300,102 28,126,755 - GROUP LIFE INSURANCE 142,064 161,964 161,964 37,301 181,904 - GROUPDENTALINSURANCE 2.061,443 2,232,132 2,232,132 1,392,775 2,169,632 (62,500) IN LIEU OF HEALTH INSURANCE 247,060 267,900 287,900 28,775 287,900 DISABILITY INSURANCE 76,359 81,804 61,804 25,384 81,804 UNION OPTICAL 150,000 150,000 150,000 150,000 150,000 Funeral COVERAGE - 12.600 12,500 - - (12,500) FICASMEDICARE 10,431,378 11,505,438 11,655,149 7,629,901 11,685,140 179,702 • NYS EMPLOYEE RETIREMENT 4,415,607 5,461,527 5,461,527 2.998,441 4,112,269 (1,349,236) • NYS POLICE&F €RE RETIREMENT 17,489,207 18,540,967 18,768,617 13,306,445 18,239,825 (301,142) CITY POLICE PENSION 66,905 67,560 67,560 34,775 66,906 (654) CITY FIRE PENSION 67,320 67,320 67,320 47,323 57.320 - NYS UNEMPLOYMENT INSURANCE 234,026 387,550 387,550 135,258 267,000 (120,550) B WoRKERscoMPENsAT€ON 2,011,731 2,940,000 2,390,000 1,051,184 2,390,000 (550,000) SELF INSURE ADMINISTRATION FEE ' 23,203 18,000 18,009 12,550 16,000 - SELFINSURECLAIMS 445,643 375,000 375,000 262,231 375,000 - UNUSEDSICKLEAVE 384,740 260,000 260,000 192,494 225,000 (35,000) VACATION SEVERANCE 33,951 - - 33,237 33,237 33,237 RETROACTIVE SALARY ADJU51MVNF - - - COMPENSATED ABSENCES - Total General City Frinale_Benefits 90,337,312 101,855,601 101,463,361 64,540,948 97,170,769 (4,686,032) D Debt Service 2,379,016 4,845,834 3,096,834 447,172 893,477 (3,962,367) Departmental Personal Services 144,832,756 140,373,767 150,504,562 107,920,615 153,741,012 5.367,245 Utilities 1,096,298 1,097,824 1,098,724 809,777 1,085,912 (11,912) Travel 106,921 166,945 946,899 64,557 126,351 (40,594) Supplies 6,560,932 9,453,565 7,564,485 5,190,502 9,346,237 (107,328) Services 15,225,017 19,231,449 26,672,274 10,531,118 24,252,628 5,021,178 Capital Outlay 6,471,891 9,208,602 14,973,063 5,549,050 13,064,589 3 Total Departmental 174,693,628 187,632,162 201,760,027 130,065,617 201,616,728 14,084,576 (general Charges - Grants in Ald 1,325,000 325,000 325,000 (1.000,000) U111AIes 19,291,551 17,094,469 16,824,469 8,279,270 17,094,469 - Servtces 1,595,485 1,480,500 1,682,431 1,882,431 1,682,431 201,931 Capital Outlay - 900,000 1,200,000 600,000 900,000 - C Other 4,972,551 5,696,000 15,196,069 2,821,022 14,872,556 9,174,556 Personal Service 2,567,249 2,919,740 2,719,740 1,791,511 2,519,798 (399,942) Salary Adjustment - - - - - A Fringe 87,770.062 96,936,061 98,763,821 62,749,437 94,650,971 (4,285,089) D Debt Service 2,379,016 T 4,845,834 3,0 447,172 883,477 {3,862,357) Total General Charges 118,575,894 133,199,604 139,807,164 78,370,642 132,928,701 (270,903) "total 293,199,620 320,731,756 341,567,192 208,439,459 334,545,429 13,813,673 ORANT HUMAN SERVICES - - 49D000 HOUSING INITIATIVE B Freeze Punds 1,325,000 325,000 325,000 (1,000,000) CULTURAL. - - - TOTALGRANTSaN,AM - 1,325,000 325,000 - 325,000 (1,000,000) 72 GENELtAll. CITY MISCELLANEOU CHARGES 1 -16 3rd Quarter Gap2OO7 -08 6 Services 435001 BMHA FRINGES 435002 BMHA OPERATIONS SUBSIDY 435003 2007 -08 2007 -OR 2007 -08 435005 KLEINHANS 2006.07 2007.98 2007.08 Year to Date 3rd QlrYear End 3rd Gtr Year End 4350313 MISC SERVICES • ERIE COUNTY A ctua l Adopted Budget Revised Bud-et 0313112 0 0 8 Project] an Variance 500 500 500 500 500 863,965 from adopted 940,931 3 utilities 940,931 65,931 1,695,465 1,480,600 441001 NATURAL GAS 3,376,994 3,722,557 3,722,557 1,198,253 3,722,557 600,000 441003 ELECTRIC 16,682,737 13,095,912 12,705,912 6,875,054 13,095,912 441CO4 441006 Telephone L16IftyMenegwenlFees - 232,820 - 278000 396,000 285,903 276,000 500,000 800,000 1,038,198 1,100,000 TOTALU UTIES 19,291,661 17,094,469 16,824,499 8,279,2 47,094,469 110,470 6 Services 435001 BMHA FRINGES 435002 BMHA OPERATIONS SUBSIDY 435003 200 435004 BUFFALO PLACE 435005 KLEINHANS 435006 HISTORICALSOC 435007 DRLORDS 435012 BUFFALO EMERGENCY SV MED SD 4350313 MISC SERVICES • ERIE COUNTY 435014 BUFFALO FISCAL STABILITY AUTHORITY 442100 REFUSEDISPOSAL TOTAL SERVICES 7 Capital Outlay 470001 CAPITAL PROJECT RESERVE 470402 PLANNING FOR CAPITAL PROJECTS Total Capital Outlay 8 Other 400000 BOARD OF ELECTIONS 480101 TAX & FEE ADJUSTMENTS 460102 CERTIORARI ADJUSTMENTS 480103 RES FOR TAX ABATEMENT 460201 RES FOR IJKMECTISLE ACCOUNTSRECEVABLE PkOVISfM 480202 RES MATCHING FUNDS 480203 RES MOTOR VEH INS 460204 JUDG 6 CLAIMS CURRENT 480206 JUDG 8 CLAIMS PRIOR 4BO206 CASH REFUND REV 480207 NON -CASH REFUND 480220 RESERVE FOR DEBT SERVIREVAL 490000 FFtEE7E Total Other Total General CRY NIISC01110neous 74 DEBT SERVICE & RELATED CHARGES 487202 INTEREST ON RANS 487293 Cepltal Lease Payments 467300 NYS BOND DANK 487500 FISCAL AGENT EXPENSE 467601 BOND SALES EXPENSE 4878DO ARBITRAGE REBATE REWREMENT Total Debt Service and Related Charges 76 TRANSFERS OUT 489122 To Spadal Revenue Fund NYS 489130 TO CAPITAL PROJECTS FUND 489134 TO ENT FUND PARKING 489140 TO CAPITAL DEBT SERVICE FUND 489151 To wATeR 469152 TO STADIUM ENTERPRISE FUNS] 489155 TO REFUSE FUND 489199 TO BOARD OF EDUCATION TOTAL TRANSFERS OUT Total Appropriations/Expenditures 550,000 550,000 550,000 550,000 550,000 136,000 136,000 136,000 136,000 136,000 50,000 50.000 50,000 50,000 50,000 - 6,000 5,000 5,000 5,000 5,000 500 500 500 500 500 863,965 875,000 940,931 940,931 940,931 65,931 1,695,465 1,480,600 1,682,431 1,682,431 1,682,431 2Ot,931 900,000 9,200,000 600,000 900,000 900,000 1,200,000 600,1100 900,000 - _ (225) 605,795 500,000 800,000 1,038,198 1,100,000 600,000 729,044 400,000 400,000 468,177 510,470 110,470 1,290,771 2,500,000 2,600,000 106 1,750,000 (750,000) 141,243 175,000 175,000 105,591 155,000 (20,000) 405,839 40,000 40,000 8,095 20,000 (20,000) 901,154 2,000,000 10,448,089 1,140,119 10,448,069 8,446,089 859,143 73,000 73,000 (10,114) 817,943 744,943 9,562 10,000 10,000 71,074 71,074 61,074 750,000 4,972,651 6,698,000 15,196,069 2,621,022 14,872,556 9,174,666 25,869,567 26,172,969 34,902,989 13,382,723 34,649,465 9,376,486 1,767,399 4,000,000 2,250,000 (193,014) - (4,000,000) 468,584 SB6,584 686,584 521,605 764,900 78,316 10,421 22,500 22,500 6,417 6,417 (16,064) 114,612 130,000 130,000 112,161 112,161 (17,839) 6,750 6,760 (6,750 2,379,016 4,645,834 3,095,834 447.172 883,477 (3,962,367) 2,058,416 40,608 40,606 40,608 40,608 29,318,080 27,230,136 27,230,936 27,230,136 27,230,136 - 70,769,240 70,322,758 70,322,756 55,443,802 70„32 - 2,75 8 102,145,736 07,652,694 97,693,542 82,714,946 97,693,502 40,608 396,316,2561-17418,284,660 439,160,694 291,151,006 432,138,931 13,864,281 EXPENDITURE VARIANCE Variance from Ma'am Ot �yLct Bad et Explanation COMMON COUNCIL A Personal Services ($39,055) Vacant positions CITY CLERK A Personal Services ($84,526) Vacant positions B Services ($103,588) To freeze account for stepllongevity increases EXECUTIVE A Personal Services ($258,637) Vacant positions B Services $6,292,106 Revisions for Steelfrelds, Jefferson Incubator, Headstart,etc. AUDIT & CONTROL A Personal Services ($153,649) Vacant positions LAW A Personal Services ($20$,854) Vacant positions ASSESSMENT A Personal Services ($149,184) Vacant positions MIS A Personal Services ($116,242) Vacant positions B Services ($224,619) To freeze account for stepllongevity increases ADMINISTRATION & FINANCE A Personal Services ($458,406) Vacant positions C Capital Outlay ($1,200,000) Delay of roof repair at Dart Street 9rdIIuertes97.08�ae E�endF.rplaln EXPENDITURE VARIANCE Maio Obiect Variance from Bp_ dget Explanation POLICE A Personal Services $4,136,918 Over budget due to overtime costs B Services ($318,906) To freeze account for stepllongevity increases FIRE A Personal Services $3,974,393 Over budget due to overtime costs HUMAN RESOURCES A Personal Services ($389,666) Vacant positions PUBLIC WORKS, PARKS & STREETS A Personal Services ($493,380) C Capital Outlay ($442,264) Vacant positions Lower than projected expenditures COMMUNITY SERVICES A Personal Services ($192,152) Vacant Positions PERMITS & INSPECTIONS A B Personal Services ($201,150) Capital Outlay $5,709,392 Vacant Positions Increased appropriation for demolitions GENERAL CITY CHARGES A B C D E Retirement.Costs ($1,650,380) Retirement costs lower than anticipated Fringe Benefits ($550,400) Lower than projected expenditures Prior Year Claims $8,448,069 $7,200,000 for Hickory Woods settlement Interest on RAN ($3,962,357) No short term borrowing requirements Cash Refund prior Year ($802,943) HUD payment 1 -19 EVaKEWAIM City of Buffalo Employment Levels Budget 2007-2008 1-20 CADOCUments and Seffings1AU94kMy Docurnents\GAP 2007-081EmploymentLevels JULY 1, 2007AS Budget 0913012007 Variance from ; �i'� 1213112007 Variance from 03/3112008 Variance from 2007-2008 2007-08 Budget ? i= 2007-08 Budget 2007-08 Budget 1 City Council 36 36 36 - 41 5 2 City Clerk 18 16 (2) !! 15 (3) 16 (2) 3 Mayor and Executive 45 40 ( 39 (6) 42 (3) 4 Audit and Control 4 5 41 (4) 41 (4) 40 (5) 5 Law 30 i 27 (3):.,.,- 27 28 (2) 5 Administrative Adjudication 4 4 4 3 (1) 6 Assessment & Taxation 32 28 31 32 - 8 MIS 31 27 29 (2) 29 (2) 11 Budget 7 7 7 - 7 - 14 Parking 44 35 35 (9) 35 (9) 15 Treasury 13 10 (3) 10 12 (1) 16 Collections 6 5 5 4 (2) i 1 17 Purchase 36 33 32 31 (5 20 Police Uniform 780 708 (72)!i�� 730 (50) 799 19 20 Police Non-Uniform 170 148 (22) �!i� 137 (33) f 136 (35) 21 Fire -- Uniform 710 696 (14) 696 695 (15) 21 Fire — Non-Uniform 44 41 (3) = 38 37 (7) 25 Human Resources 21 18 18 (3) 17 30 Public Works General Office 2 31 Engineering 81 67 (1 4) 68 (13):7: 69 (12) 32 Division of Buildings 68 60 57 1 56 (12) ji:� 33 Telecommunications 2 2 2 2 50 Sanitation and Streets 131 120 125 (6) 124 (7) 52 Animal Control and Shelter 15 15 15 - 14 55 Community Services 57 52 52 (5) 50 (7; 65 Permits and Inspections 93 88 (5) 89 (4) 88 (5'+ TOTAL 2,621 2,326 2,339 2,407 1-20 CADOCUments and Seffings1AU94kMy Docurnents\GAP 2007-081EmploymentLevels JULY 1, 2007AS Polio FTE's 71818 various new hires - 11119107 PO /A District DET /Narcotics PO /A District PO /C District 1 ST QUARTER TOTALS DEDUCT DEDUCT For 4 Quarters # Officers 16 TOTAL_ VAC. ADJ SICK ADJ TOTAL FTE'S YTD 8HR DAYS) (8HR DAYS) 4 FTE'S 616/4 07/07/2008 365 ? ?? 705 1.93 07/01/07 366 8.00 02116/06 141 5.46 07/28/2007 339 0.93 08/20/2007 316 0.87 08/20/2007 316 0.87 09/26/2007 279 0.77 Det Sgt1G I U 0 0.00 4 FTE'S 616/4 490 1.34 PO /D District 11/01/07 243 0.67 PO /A District 12103/07 210 O.5E PO /B District 12103/07 210 0.5E POIB District 12/10/07 203 0.5E Det/Homicide 12/29/07 184 0.51 Det Sgt1G I U 12/31/07 183 0.51 PO /B District 12/31/07 183 0.51 2ND QUARTER TOTALS 7 1 11 FTE'S 410/0 124 0.34 DetlHomicide 01/24/08 158 0.44 PO /A District 02/16/08 136 0.38 PO /C District 02/29/08 122 0.34 Lt/A District 02/29/08 122 0.34 PO /B District 03/31/08 91 0.25 0 0.00 0 0.00 0 0.00 3RD QUARTER TOTALS 5 FTE'S YEAR TO DATE With 3rd Quarter 22.31 fIf 111 If 111 11 1 Il !f f !f : If 1 11 22.31 If 111 11 1 Il !f f !f 111 111_ 22.31 23.92 1 ° 21 r`.- Mnmimanlc nnrl go+finnQXA1 V1A%hANr nn,,,mpnWr.AP 911(17- i1RAFTP Pnlir-o 07 08 Third 0 xlc If 111 11 1 Il 1 !f f 1! ;• f �: f ff� 23.92 1 ° 21 r`.- Mnmimanlc nnrl go+finnQXA1 V1A%hANr nn,,,mpnWr.AP 911(17- i1RAFTP Pnlir-o 07 08 Third 0 xlc Fire FTE's 2007 -2008 RANKIUNIT DATE OF RETIREMENT TYPE OF PENSION DEDUCT DEDUCT # Officers 13 TOTAL VAC. ADJ SICK ADJ TOTAL" FTE`S YTD (8HR DAYS) (8HR DAYS) 07/06/2008 366 6.59 0.00 Firefighter 07/16/07 service 350 0.96 25 0.00 eat Lieutenant 08/20/07 service 316 0.86 25 0.00 est 1 ST QUARTER TOTALS 2 FTE`S 1.82 -0.19 0.00 1.63 0.00 Firefighter 11/18/07 service 228 0.62 25 0.00 est Firefighter 12102/07 service 214 0.58 25 0.00 eat Firefighter 12/03/07 service 213 0.58 25 0,00 eat Firefighter 12/17/07 service 199 0.54 Firefighter 12119/07 service 197 0.54 Firefighter 12/31/07 service 186 0.51 Lieutenant 12/31 /07 service 186 0.51 Firefighter 12/31/07 service 186 0.51 2ND QUARTER TOTALS 8 FTE`S 4.40 -0.29 0.00 4.11 5.74 0 0.00 Battalion Chief 01/14/08 service 172 0.47 25 0.00 Firefighter 03/03/08 service 123 0.34 25 0.00 Firefighter 03/03/08 service 123 034 25 0.00 0.00 0.00 3RD QUARTER TOTALS 3 FTE`S 1.14 -0,29 0.00 0.86 YEAR TO DATE 3 1 -22 04/24/2008 2:03 PM 1.1 -08 to 3.31 -08 3r:, ITR CASHFLOW.xis CITY OF BUFFALO CASH FLOW PROJECTION 07 -08 FOR BUFFALO BOARD OF ED. BD. OF ED AS OF 31- Mar -OB ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PROJECTED PROJECTED PROJECTED Cash Flow Pioiections JULY AUG_ SEP. OCT. NOV. DEC. JAN. FED. MAR. APR. MAY JUNE CURRENT FORECAST VARIANCE sui�acl to ievislans DOE 2007 2007 2007 2007 2007 2007 2008 2098 2098 2008 2006 2006 FORECAST 08 {15107 TO FORECAST BEGIN CASH & INVESTS 59,178 25.799 33 419 1 28:343 11,776 1 (9,674) 12,322 89AS61 6.5,4361 129,571] 105,356 86,012 39,178 39178 CASH RECEIPTS: Ed. Aid -Basic Formula Aid 4 886 m 0 2 2,2S8 m 27,471 25 157,271 31 350 76,016 6 31,293 " 690 37b 623 379 (3,002 Excess Cost 0 1 12,164 1,359 196 0 19 0 316 36 1,700 1,400 10,665 83478 82,041 1,237 Aid withheld for JSCB Lease Pa ent q 1 0 0 0 0 ,240 8,045 8,045) J16 0 0 0 (40,224) 39178 (1,046 Aid withheld for MBBA Debt & PY aid 4 731 5 568 L21 0 0 664 0 0 0 0 0 490 1 856 J1,694) 38 Lotte Aid Advance 0 0 24,367 1 619 1,619 1,618 1,619 1,618 1,619 0 0 25 59,251 40,491 10 760 NYS HURD Advance 0' 0 0 (2 0 0 0 0 0 1 0 0 575 1,723 98 from COB- Pro Taxes 4,960 4 960 4 960 4,960 059 b 959 4,969 4.960 4,960 4, 960 4,959 4,959 69,515 59,615 .. 0 BFSA SALES TAX DOE 2 92 2 2,414 3,391 2,400 343 2,655 2,747 2.380 2.662 2.464 2,304 32 31 951 Food Service 1.247 , 63 943 116 1,649 2 768 1,260 82 3,171 4 1,700 2,000 20 355 19 1,190 Title I 3 498 ` 1,829 0 8 0 MBBA Spec .Prog.Debt 2,601 3,688 3,138 4,017 2,500 3,000 32,841 113 (1,2Z& Medicaid Federal 5 &5 0 892 280 196 9 0 0 0 1 700 1 400 1 000 8033 7 427 1 394 Miscellaneous tate & Fed Aid e " 14 503 1,314 1 064 10173 iq 631 5 746 R1,2 1 438 4 481 8 520 5 200 3 008 5 300 75 464 60 075 16 379 SOE - Other income 241 f 617 238 58,050 2380 1,070 4 629 1,000 1 000 1 000 16 436 11 496 5 030 0 0 0 0 0 0 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 0 0 0 0 0 0 0 0 0 - .' 0 0 0 0 9 0 D q 0 0 0 0 0 0 0 0 0 0 TOTAL CASH RECEIPTS 23,829 37,178 47,221 31,380 44,280 53,828 166,148 42,307 123,88T 32,154 49,706 87,140 719,018 694,345 24,673 CASH DISBURSEMENTS: Personal Sarv. & FICA 9 11,062 22 29,021 32,519 28,889 28,846 34 30,500 33 000 3D 000 323 244 322,550 684 Termination Pa 4 1 942 0 172 0 0 359 85 130 50 so 2,904 917 013 Ca over Accounts Pa able 10,17b 5 733 0 0 0 0 0 0 0 0 0 15,907 1.6174 207 Services & Su $les 4 731 5 568 6,067 7 554 8,260 10 920 8,180• 32 14 009 9 900 12 600 108 889 116 581 7 692 Medical 1 379 3,468 7 895 8,076 11 069 7,447 8131 16 8 090 8 000 6 000 83,007 87179 4172 1 Charter School Pa ents 9 049 965 10 470 468 10 240 22 9 871 57 4 11 200 0 62132 64 704 2 572 Trans ortation 0 527 2196 0 2 849 5 293 8 527 17 3 500 3 800 4 400 36.482 31 287 5195 Tuition Pa ants 0 343 3 049 2,061 793 3,905 2 428 19 3 3140 3 090 25 404 30, 750 ( 5,350 ) E -Rate Debt 2 768 0 0 0 0 0 0 1 647 0 0 0 0 3,435 3488 53 MBBA Spec .Prog.Debt '0 4 0 595 0 0 4 0 0 1 0 0 1 . ..1 9 0 0 0 0 0 0 0 0 0 0 0 4 .: 0 0 _0. TOTAL CASH DISBURSEMENTS 97,20$ 29,568. 52,297 47,947 1 65,7313 56,476 :, 64;348 :.' 66,367 1 59,732 56,369 69,050 58,050 663;134. 679,383 16,249 {9,674) 12,322 89,486 65,435 .129,571 105,156 86,012 96;062' : 95,062 54,140 49,922. ENOINGCASH & 1NVf;STMENTS 25,799 33,419- 28,343' 11,778 ), 1 -23 04124!2008 2:03 PM 1 -1 -08 to 3 -31 -08 3rd QTR CASHFLOW.xis CITY OF BUFFALO CASH FLAW PROJECTION 07 -05 FOR CITY OF BUFFALO CITY AS OF 31- Mar -08 27.527 15 2,410 3,255 3,382 22 12,278 3 1480 1,172 1,001 941 Cash Flow_ ProiectjonS 90 099 SO Property Tax Cd .Debt 17 0 0 0 0 20 0 0 0 subject to mvislo`MS ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PROJECTEO PROJECTED PROJECTED 0 JULY AUG, SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUNE CURRENT FORECAST VARIANCE 0 2007 2007 2007 2007 2087 2007 2008 2008 2006 2008 2008 2008 FORECAST 04/3012007 TO FORECAST 280 380 380 0 660 380 380 280 0 0 0 0 , BUFFALO 662 BFSA-Sates Tax-(CITY) 6 5,205 4,962 6 4 7,289 5 7,993 8. 7 004 BEGINNING CASH:& INVEST. 91,181 : 107,985 101,461 :: 88,2331 75,7941 70 813 72,837:1 83,4831. K089 1 117,4761 100,627 77,828 1 91 91 CASH RECEIPTS: Pre a Taxes 27.527 15 2,410 3,255 3,382 22 12,278 3 1480 1,172 1,001 941 95 217 90 099 SO Property Tax Cd .Debt 17 0 0 0 0 20 0 0 0 0 0 0 38,038 38,07 0' Star Property Taxes 0 0 0 6 6,336 6 0 0 0 0 0 0 18103 17 669 434 BFSA -NYS Aid 0 0 0 0 2 19 166 1,178 0 76,722 0 - 0 57,281 155 142 13,421 - BFSA -NYS Spinup Aid 280 380 380 0 660 380 380 280 0 0 0 0 2 2 662 BFSA-Sates Tax-(CITY) 6 5,205 4,962 6 4 7,289 5 7,993 8. 7 004 5,826 4,637 73 69 0 BFSA Debt Expense 2007 A 176 182 182 182 182 (1 82) 2,417 182 182 182 182 182 418 0 418 BFSA Debt Expense 2086 A 224 536 224 224 224 22d 1,708 224 224 224 224 224 0 0 0 BFSA Debt Expense 2005 B &C 512 771 512 612 512 512 4,950 512 512 512 512 542 596 0 596 BFSA Debt Ex ense 2095 A 296 448 296 296 296 296 1,9 296 296 296 296 296 69 0 597 BFSA Debt Ex ense 2004 A 280 280 280 280 280 280 280 280 2$0 280 280 280 (3 1 361 ) 3 3 0 BFSA Expense 0 109 100 100 100 100 100 100 100 100 100 100 (1 11 1 500 400 BFSA Revenues W/H for BAN 0 0 0 0 0 0 0 . 0 0 0 0 0 0 Q 0 BFSA Deficit Financing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D COB -Other Income 11,672 5,656 7 8 2,914 8 S,367 4 12,101 5,720 3,127 7.262 81,757 68,322 23,436 BAN -RAN Proceeds 0 0 1 0 0 0 0 0 1 0 0 0 fl 0 0 . 0 0 Water Board Proceeds 0 0 1 0 0 2 0 0 0 0 0 0 2,000 4 672 4 0 Due from Other Funds 2,225 2,200 1 370 300 3,071 2,255 3 1 985 3,008 2,936 2,936 27 35,231 8,187 Interfund Cash Loan Re 0 0 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 :0 0 TOTAL CASH RECEIPTS 63,220 30,503 : 15,164 23,3031 83 38,953 15,805 .97,083 15;389 11,374 73;5.18 492,958 1 453,516 39,442 CASH DISBURSEMENTS• Personal Serv. & FICA Services & Su Iles Health Cast active Health Cost• retire Trans to BOE - Pra a Taxes 12,457 11,062 0 0 4 960 18 660 13,526 0 0 4 960 9 897 8 958 2,066 2 512 4,960 04,130 14 871 9,294 0 0 4,959 17 458 6,299 4 863 3 928 4,9959 59 12 509 10 p 0 4, 15 648 10,006 2 662 1 926 4 960 14,830 14,909 5 078 3 919 4 960 13490 8 899 2 365 2 523 b 960 16 862 7,467 2 366 2,523 4 959 i3 490 6,370 2 366 2 523 4 959 172 932 114,926 25,874 24 863 59 615 175 368 92 28 381 30,278 59,515 2436 22,24"t 2,507 5 416 0 Pa ent to Retire -em to es 0 0 0 0 6,718 0 0 0 0 0 0 6 716 Pa ent to Retire - Police & Fire 0 0 0 0 18,641 0 0 0 0 0 0 15,541 18,541 U Transfer to C1D1S Trustee 17 1 0 0 0 0 20,131 0 0 0 0 0 0 38038 38,037 Transfer to Enterprise t Other Funds 0 0 0 0 0 0 6 0 0 0 0 01 0 0 It Trans, to Water Board/Solid Waste 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Hurd/Bond Bank Pa ent 0 0 0 0 0 0 0 0 0 0 0 0 6 0 0 RANISAN Interest Rea ent 0 0 0 0 0 0 0 0 0 0 0 0 - 0 4,000 4,000 Ran Reimbursement Reserve 0 0 0 0 0 0 0 0 0 0 0 0 0 0 . 0 Interfund Cash Loan- Disbursm't 0 0 0 0 600 0 500 0 0 0 0 0 1,100 0 1,1013 TOTAL. CASH 13{SHURSEMENTS 46,416 . 37,036 28,383 35 742 29,724 i 81.882' 28,306 .35,199 1 43,696 32,237 7 34 29,708 777MM 453,515 8,989 ENDING CASH & INVESTMENTS 107 1 101;461 1. 88 76,794 1 70,813 1 72 1 63,463 1 64,089 1 117,4761 100,627 77;826 1 121,635.1 121,635 1 91,181 1 - 30,464 1 -24 0412412008 2:03 PM 1 -1 -08 tc 3 -31 -08 3rd OTR CASHFLOW.xis CITY OF BUFFALO COMBINED CASH FLOW PROJECTION 06 -07 FOR COB & BOE COMBINED AS OF 31 -Mar -0B ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PRWECTFD PROJECTED PROJECTED 95,217 Cash Flow Pro actions JULY AUG. STEP. OCT. NOV. DEC, JAN. FEB. MAR. APR. MAY JUNE CURRENT FORECAST VARIANCE su6jeat to aevisions 2007 2407 2007 2007 2007 2007 2008 2008 '2008 2008 2008 2008 FOREGQST 04130 /OT TO FORECAST BEGIN CASH &INVEST_ 130,359 133,784 134,870 116,576 87,570 61,139 64,575 172,969 129,525 247,047 205,983 163,837 130;359 130,359 CASK RECEIPTS, 8 390 7 004 5126 4,637 73 740 69 899 (2 BFSA Debt Ex nse 2007 A 178 182 182 182 182 Property Taxes 27,527 16,870 2,419 3,255 3,382 226S4 12 3,068 1,400 1,172 1,081 991 95,217 90,099 (1.7 ". Pro Ta Ca .Debt Star Pro a Taxes BFSA -NYS Aid 17,907 0 0 0 0 0 0 0 0 0 6,336 0 0 6 336 2,335 20 5 431 19 166 0 0 1 178 0 0 0 0 0 75 722 0 0 0 0 0 0 0 D $7,287 36 038 18103 156 688 38 .17,669 142 267 :M434 BFSA -NYS S inu Aid 280 380 380 0 660 380 380 280 0 0 0 0 2 739 2177 14,553 BFSA -Safes Tax- CI 6198 5 205 4,962 S 860 4 969 7 288 5 388 7 993 8 390 7 004 5126 4,637 73 740 69 899 (2 BFSA Debt Ex nse 2007 A 178 182 182 182 182 182 2 417 182 182 182 182 182 418 0 - BFSA Debt Expense 2006 A 224 536 (2L41 226 224 224 1,708 224 224 224 224 224 a 0 0 BFSA Debt Expense 2005 B &C 512 771 512 512 (512) 512 4,980 512 612 512 512 512 $96 D 598 BFSA Debt Expense 2005 A 296 446 29$ 296 296 296 1,920 296 296 296 296 296 697 0 69 BFSA Debt nse 2004 A 280 280 280 280 280 280 280 260 280 280 280 204 3357 (3,367) 0 BFSA Fx nse fl 100 100 104 r100 100 100 104 100 100 100 100 (1,100) 1500 400. BFSA Revenues WIN for BAN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BFSA Deficit Financing 0 0 0 0 0 0 0 0 0 fl 0 0 0 0 0 COB - Other Income 11 5.666 7,829 6 127 2,914 8 5 387 544 72 101 5 720 3 127 7 262 11 757 58 322 23 435 BAN - RAN Proceeds 0 0 0 0 0 0 0 647 0 0 0 0 fl _ - 0 0 Water Board Proceeds 0 0 0 0 2 672 0 0 0 0 0 0 2 000 4 672 4,672 0 Due from Other Funds 2 225 2,200 1 370 300 3 071 2 255 3 726 0 985 3 088 2,936 2 936 27 044 35,231 B is interfund Cash Loan Rea 0 0 0 0 0 0 0 04,107, 0 0 0 0 0 0 0 Ed. Aid -Basic Formula Aid 4 686 0 2 414 2,298 27,471 25,642 157 271 0 76 01$ 5 292 3i 293 11 690 375 623 379,525 3 90 Excess Cost 0 12,154 1 359 196 0 19,140 0 0 3S 348 1 700 1 400 10 665 8 &278 82 041 1 237 Aid withheld for JSCB Lease Pa ment Aid withheld for MBBA Debt & PY aid Lottery Aid Advance NYS HURD Advance from COB. Propem Taxes BFSA -SALES TAIL BOE Food Service 0 0 0 0 4 2,592 1 0 0 0 0 4,960 2 53 0 602 24,367 tl 4,960 2,474 943 0 0 1,619 2,288 4 3,391 116 p D 1,619 0 4 2,400 1,649 740 584 1,618 0 4 3 1 4 8 045 0 1 619 0 4,969 2 1 0 1 18 0 4 2 82 16 894 0 1,819 0 2 4 , NO 2,380 3,171 0 0 a 1 4,960 2,562 4 0 D 0 0 4,969 2,454 1,700 0 490 26,172 0 4,999 2,804 2 40 224 1 656 59,251 575 59 32 887 2D 358 39178 1 A941 48 .1 ,723 59 31 19,165 (1,046 .38 10,760 (2,298 0 951 1,190 Title I 3,498 1 829 0 8,570 0 0 2,601 3 668 3,131 4,017 2,500 3,000 32,041 .34113 1,272 Medicaid Federal 565 0 692 280 196 0 0 0 a 1 1,400 1,000 6,033 7,427 1,394 Miscellaneous State & Fed Aid 4 767 ,14,503 10,173 10,631 5,748 1 1,438 4 8 520 5 00 3 000 5,300 7 464 60,075 - 16 BOE - Other Income 1,314 1,084 241 1,617 238 863 2,380 1,070 4 ,629 1,000 1,004 1,000 16 11,406_ 5 TOTAL CASH RECEIPTS 67,049 BT,BB1 62,385 64,683 69,024 137;733: 205,101 .56,112 220,970 47,543 61,080 140,618 1 211,976 1,147,861 64,115 CASK DISBURSEMENTS: Personal Serv. & FiCA 21.574 29,612 32,517 41 865 47,390 46,345 41,366 55.122 43,064 43,990 49,062 43.490 496 497,929 (1.7 ". Termination Pay 1 0 1 1,942 0 1 1721 01 0 359 1 16 185 130 50 50 2 904 4 (2,013) !. Services & Supplies 15,793 19,094 16 16 352 17 S64 16 18,518 25,3B3 24,641 18 17,387 18 970 223,815 209 14,553 act Health Cost-(Wive) 0 0 2,056 4,130 0 41163 0 2,662 5,078 2 365 2 365 25 28,381 (2 Health Cost-(retire) D 0 2,512 5 010 D 3,928 0 1,925 3,919 2,523 2,523 2 523 24 30 278 (5 Payment to Retire em la ass D 0 0 0 0 6 D 0 0 D 0 0 6,715 6,715 0 Payment to Retire - Police & Fire 0 D 0 0 0 le 541 0 0 0 0 0 0 18,541 18,641 0 Transfer to ClOfS Trustee 17,987 8 D D D 20,131 0 0 0 0 0 0 38,038 38 1 Ca over Accounts Payable 10 5,733 0 0 0 0 0 0 0 0 0 0 16,907 16,174 267 Medical 1 3, 468 7,8% B 076 1 b 069 7 447 8131 6 524 6 018 8 000 8 000 8 000 03,007. 07,179 4,172 Charter School Payments 9,049 955 10,470 468 10,240 22 9871 0 9,057 0 11,200 0 62,132 64 2,672 Transportation 0 $27 2 0 2,849 6,293 fi 527 3 3,617 3,600 3,1100 4 36 31 5 Tuition Pa ments 0 303 3 049 2,061 793 3 906 2,426 544 3,119 3,100 3,100 3 25 .30 750. (5 E -Rate Debt 2,798 0 0 0 D 0 0 647 0 0 0 0 3 3 8 53 MBBA S ec.Pro .Debt 0 0 0 595 0 0 0 0 0 1 139 0 0 1,134 1 9 RANIBAN Interest Re meat 0 0 0 0 0 0 0 0 0 0 0 0 D 000 400D Ran Reimbursement Reserve 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Interfund Cash Loan- Disbursm't 0 0 0 0 600 0 504 0 0 0 0 0 1,100 0 Transfer to Enterprise ! Other Funds 0 0 D D 0 0 0 0 0 0 0 0 0 0 =2611 Trans to BOI •Pro rty Taxes 4,964 4 960 6,980 4,964 4,959 4,959 4,9$9 4,960 4,960 4,960 4,959 4,959 59,516 59,515 TOTAL CASH DISBURSEMENTS 83,624 66,594 : 80,680' 83,689 95,454 ..138,358 92,646' 101,655 103,448 88,608 103,226. 87,758 1,125,638 1,132,899 ENDENG CASH &INVESTMENTS 133,784 1 134,870 1 116 ;576 1 87,579 61 -1 39 - 1 60,6161 172,9691 129,525 1 - 247,047.1 205,9831 163,8371 216,697 216,6971 146,321 71 376 1"25 :. BOARD OF EDUCATION MEMBERS Mary Ruth Kapsiak, President, Central District Ralph R. Hernandez, Vice- President Executive Affairs, West District Catherine Nugent Panepinto, Vice- President Student Achievement, North District Catherine Fisher Collins, Member -At -Large Vivian O. Evans, East District Christopher L. Jacobs, Member at Large Florence D. Johnson, Member at Large Pamela Perry - Cahill, Ferry District Louis J. Petrucci, Park District SUPERINTENDENT James A. Williams, Ed.D. BCSD QUARTERLY REPORT 313 E/©$; SUBMITTED 4123108 TABLE OF CONTENTS EXECUTIVESUMMARY..................... ................................................................................................................................ ............................... 2 -1 SECTIONI ............................................................................................................................................................................. ............................... 2 -5 DETAILED ANALYSIS OF GENERAL FUND REVENUES - JULY 1, 2007 THROUGH MARCH 31, 2008 ........... ............................... 2 -6 DETAILED ANALYSIS OF GENERAL FUND EXPENDITURES - JULY 1, 2007 THROUGH MARCH 31, 2008 .. ............................... 2 -7 DETAILED ANALYSIS OF SPECIAL REVENUE FUNDS JULY 1, 2007 THROUGH MARCH 31, 2008 ................ ............................... 2 -9 ANALYSIS OF GENERAL FUND REVENUES: BUDGET TO DATE COMPARED TO ACTUAL TO DATE ...... ............................... 2 -10 ANALYSIS OF GENERAL FUND EXPENDITURES: BUDGET TO DATE COMPARED TO ACTUAL TO DATE ............................ 2 -11 EMPLOYMENTLEVELS IN ALL FUNDS ................................................................................................................... ............................... 2 -12 EMPLOYMENTLEVELS IN GENERAL FUND .......................................................................................................... ............................... 2 -13 EMPLOYMENTLEVELS IN GRANTS ................ ..... ............ . ............. ... ...... .............................. . ..................... .................. I......................... 2 -14 EMPLOYMENTLEVELS IN FOOD SERVICE ............................................................................................................ ............................... 2 -15 SECTIONII .......................................................................................................................................................................... ............................... 2 -16 CASHFLOW ANALYSIS NARRATIVE ....................................................................................................................... ............................... 2 -17 QUARTERLYCASH FLOW STATEMENT .................................................................................................................. ............................... 2 -19 BCSD QUARTERLY REPORT 3/31108; SUBN11TTED 4/23/08 EXECUTIVE SUMMARY BCS1D QUARTERLY REPORT 3131108; SUB"TTED 4123108 2 -1 EXECUTIVE SUMMARY JULY 1 1 2007 - MARCH 31, 2008 Based on activity through the third quarter, the Buffalo City School District (the "District ") is projecting an overall surplus at year end. While revenuers are projected to be less than budgeted primarily due to decreases in Federal Medicaid reimbursements, Charter School Transitional Aid, and the inclusion of appropriated fund balance in the budget (all explained on page 2 -6); expenditures are also projected to be less than originally budgeted largely due to vacancy, average salary and single health carrier savings. Of additional note, the District amended the original budget by $2.37 million in September to carryover the prior year unspent Magnet funds that were anticipated to be used for training associated with the Contract for Excellence. This report is divided into the following sections: Section l - Quarterly Budget Summary and Section 11- Quarterly Statement of Cash Flows. The Quarterly Summary of Revenues and Expenditures identifies the major categories of revenues and expenditures. Each category presents the following: the actual for the 2006 -07 fiscal year, the 2007 -08 original and modified budgets (includes carryover encumbrances, budget transfers between accounts and budget modifications to date), actual expenditures or revenues through March 31, 2008, the projected amounts for the year ending June 30, 2008 and anticipated variances for the year with corresponding explanations. At the request of the BFSA staff, the categories are provided on both a current year only and GAAP basis (includes carryover encumbrances). To assist in monitoring the District's budget throughout the year, the District has established quarterly budgets based on the anticipated timing of cash receipts and disbursements, historical trends and accrual entries. The analysis of the budget to date compared to actual balances begins on page 2 -10. The Quarterly Statement of Cash Flows indicates that net cash flow through the third quarter was favorable as compared to the projections by $20.2 million. The total receipts were $4.2 million greater than anticipated and expenditures were $16 million less than projected. The total cash flow for the year is projected to be a positive $56 million. BCSD QUARTERLY REPORT 3131/08; SUBMTTED 4/23108 2 -2 The following table shows the total annual budget, actual balances through the third quarter, total projections for the year ending June 30, 2008 and the associated variances. The amounts exclude carry over encumbrances (non -GAAP basis). CURRENT YEAR ONLY BASIS (EXCLUDES ENCUMBRANCES) GENERAL FUND* * Revenues Expenditures Net Surplus /(Deficit) GRANTS (07-08 GRANTS ONLY). FOOD SERVICE: Revenues Expenditures Net Surplus /(Deficit) Revenues Expenditures Net Surplus /(Deficit) GRAND TOTAL- REVENUES GRAND TOTAL - EXPENDITURES NET SURPLUS / (DMCLT) 2007 -08 BUDGET** 677,653;361 677,653,361 0 107,706,865 107,706,865 0 20,688,785 20,688,785 0 806,049,011 806,049,011 0 * AS OF APRIL 7, 2008 IN MUMS ** AS MODIFIED THROUGH MARCH 31, 2008 2007 -08 2007 -08 2007 -08 ACTUAL YTD PROJECTED VARLLANCE 3131108* FYE6/30/2008 6/30/2008 520,919,692 674,570,361 (3,083,000) 448,640,290 655,713,361 21,940,000 72,279,402 18,857,000 18,857,000 39,755,256 107,706,865 0 54,091,676 107,706,865 0 14,336,420 0 0 13,693,691 20,688,785 0 13,236,024 20,688,785 0 457,667 0 0 574,368,639 802,966,011 (3,083,000) 515,967,990 784,109,011 21,940,000 5 8,40 0,649 18,8 57,00 0 18,8 57,0 00 BCSD QUARTERLY REPORT 3131108; SUBMITTED 4123/08 2 -3 Budget modifications were made in accordance with GAAP for encumbrances (commitments related to unperformed contracts, i.e. open purchase orders) outstanding at the end of the previous fiscal year. In accordance with accounting standards related to encumbrances, encumbrances outstanding at yea:- -end are reported as a reservation of fund balance since they do not constitute expenditures or liabilities. As of the first day of the subsequent year, the budget is automatically amended (increased) by the encumbrances outstanding at the end of the previous fiscal year. The associated expenditures are recorded in the year the purchase is made and are funded by the Reserve for Encumbrances carried over from the previous fiscal year. A budget modification for the General Fund totaling $2.37 million was approved September 12, 2007 by the Board of Education. The $2.37 million represents carry over funds from the additional legislative discretionary funding (i.e. Magnet Grant) included in the 2006 -07 final adopted New York State Budget. A reconciliation of the original budget to the modified budget is as follows: BCSB QUARTERLY REPORT 3/31/08; SUB NETTED 4/23/08 2 -4 General Fund Food Service Fund Original Budget $675,283,361 $20,688,785 Add: Budget Modification for Magnet Funding 2,370,000 0 Add: Carryover encumbrances outstanding March 31, 2008: 1 3,837,584 634,851 Modified Budget, March 31, 2008 1 $681,490,945 $21,323,636 BCSB QUARTERLY REPORT 3/31/08; SUB NETTED 4/23/08 2 -4 SECTION I QUARTERLY BUDGET SUMMARY BCSD QUARTERLY REPORT 3131108; SUBNETTED 4/23/08 2- DETAILED ANALYSIS OF GENERAL FUND REVENUES JULY 1 2007 THROUGH MARCH 31, 2008 c � REVENUES: REAL PROPERTY TAX ERIE COUNTY SALES TAX MEDICAID REIMBURSEMENT (FEDERAL) STATE AID BASIC FORMULA, EXCESS COST & LOTTERY AIDS OTHER STATE AID TiOiTA L STATE A OTHER(TUITION, MLSC, TRANSFERS) FUND BALANCE (BUDGETARY ONLY) TOTAL GENERAL KM REVENUES ID 456 712,057 55D 619 445 550,619 434,919,629 552,206 445 1,587 000 13,927,463 14,341,158 14,341,158 9,193,127 15,341,158 1,000,000 2,600,000 4,97D 000 0 0 4 576,037,757 675 1 _ * 677 653,361 570 919 692 674 570 361 3,083 000 * AS OF A PRIL 7, 2008 IN MUMS. A A B C D E Medicaid reimbursements are still in dispute between the State and Federal governments for all districts. The most recent guidelines have indicated that certain services will no longer be reimbursable, therefore a revenue shortfall is projected. Based on the April 5th General Output Report, State Aid is projected to be less than budgeted. Charter School Transitional Aid (CSTA) is $3.2 less than budgeted, however Transportation and Building Aid is currently projected to exceed their budgets. . CSTA decreased based on the aid formula used by SED which reduces the District's eligible charger enrollment by the enrollment in schools chartered by the BCSD (Enterprise and Westminster). While the adopted Stage budget does include such a stipulation, neither the Executive or Legislative detailed budgets used this formula. A legislative grant was received that was not anticipated as well as other miscellaneous state aids that are not budgeted due to their unpredictability. E -rate reimbursements from prior years (2003 and 2005) were received. These items had not been budgeted due to the uncertainty of the reimbursement. Appropriated fund balance is a budgetary account only. When the books are closed on a GAAP basis at year end, there is no revenue recognized. BCSD QUARTERLY REPORT 3/31108; SUBMETTED 4/23/08 2 -6 PROTECTED ORIGINAL R REVISED A ACTUAL P PROIEC1ED 6 6/30/08 ACiiUAL B BUDGET B BUDGET T TO DATE T TOTAL ( (UNDER) /OVER 2006 -07 2 2007 -08 7 7007 -08 3 3/31/08* F FYE 6/30/08 B BUDGET' $ 70,769,240 $ $ 70,322,758 $ $ 70,322,758 $ $ 55,443,800 $ $ 70,322,758 $ $ 0 33,218,271 3 33,000,000 3 33,000,000 2 20,873,282 3 33,300,000 3 300,000 1,410,721 4 4,400,000 4 4,400,000 4 489,655 3 3,400,000 ( (1,000,000) 450,006,013 5 549,415,445 5 549,415,445 4 431,468,992 5 548,606,445 ( (809,000) 6 1 204 000 1 1204000 3 3,450,637 3 600 000 2 2 * AS OF A PRIL 7, 2008 IN MUMS. A A B C D E Medicaid reimbursements are still in dispute between the State and Federal governments for all districts. The most recent guidelines have indicated that certain services will no longer be reimbursable, therefore a revenue shortfall is projected. Based on the April 5th General Output Report, State Aid is projected to be less than budgeted. Charter School Transitional Aid (CSTA) is $3.2 less than budgeted, however Transportation and Building Aid is currently projected to exceed their budgets. . CSTA decreased based on the aid formula used by SED which reduces the District's eligible charger enrollment by the enrollment in schools chartered by the BCSD (Enterprise and Westminster). While the adopted Stage budget does include such a stipulation, neither the Executive or Legislative detailed budgets used this formula. A legislative grant was received that was not anticipated as well as other miscellaneous state aids that are not budgeted due to their unpredictability. E -rate reimbursements from prior years (2003 and 2005) were received. These items had not been budgeted due to the uncertainty of the reimbursement. Appropriated fund balance is a budgetary account only. When the books are closed on a GAAP basis at year end, there is no revenue recognized. BCSD QUARTERLY REPORT 3/31108; SUBMETTED 4/23/08 2 -6 DETAILED ANALYSIS OF GENERAL FUND EXPENDITURES JULY 1 2007 THROUGH MARCH 31, 2008 EXPENDITURES: GENERAL FUND: EMPLOYEE COMPENSATION: 97 (TEACHERS) SUBSTITUTES $CSA (ADMINISTRATORS) PCTEA (WHITE COLLAR) BEST & TAB (TEACHER & BUS AIDES) TRADES (CARPENTERS, PLUMBERS) LOCAL 264 (BUIE COLLAR) LOCAL 409 (ENGINEERS) EXEMPT& BOARD MEMBERS MISCELLANEOUS ITEMS OVERTIME TOTAL EMPLOYEE COMPENSA7701 EMPLOYEE BEI�ff1T5: CIVILSERVICE RETIREMENT TEACHERS RETIREMENT SOCIALSECURITY HEALTH INSURANCE - EMPLOYEES HEALTH INSURANCE - RETIREES TERMINATION PAY OTHER BENEFITS TOTAL EMPLOYEE BENEFIT: OTHER-- TRANSPORTATION LFILMES TUITION CONTRACTS - CUSTODIAN EQUIPMENT CONTRACTS - MISCELLANEOUS RENTALCONTRACTS REPAERS &MAINTENANCE & RELATED TEXTBOOKS SUPPLIES & MI5C RELATED STEMS CHARTER SCHOOLS DEBT SERVICE INTERFUND TOTAL GENERAL FUND EXPENDITURES (GAAP BASIS) ACTUAL 2006 -07 ORIGINAL BUDGET 2007 -08 CURRENT YEA. MODIFIED BUDGET 2007 -08 ONLY NDN GAAP BASIS) ACTUAL PROTECTED TO DATE TOTAL 3131 /08* FYEG /30108 PROTECTED FYE6/30/08 UNDER /(OVER) BUDGET INCLEI MODIFIED BUDGET 2007 -08 GRAtY C1NEACIIMIII(S ACTUAL TO DATE 3131/08* CiAAP'�Vl PR03ECTED TOTAL FYE6/30/09 r PR03ECTED FYEG /30e0B UNDER /(OHER) BUDGVr $ 121,867,287 $ 179,268,682 $ 179,427,426 $ 114,656,489 $ 173,427,426 $ 6,000,OOD $ 179,427,426 ' 114,656,489 $ 173,427,426 $ 6,000,DD0 5,224,627 6,190,700 6,190,700 3,768,580 6,190,700 0 6,190,700 3,768,580 6,190,700 0 14,341,566 15,802,667 15,600,626 10,73 €,287 15,400,826 200,000 15,600,826 10,731,287 15,400,826 200,000 15,438,434 17,510,276 17,465,834 11,191,520 15,865,834 1,600,000 17,465,834 11,191,520 15,865,834 1,600,000 15,654,634 16,218,887 19,435,608 11,430,674 17,735,608 1,700 19,435,608 11,430,874 17,735,608 1,700,000 3,559,202 3,867,188 3,847,188 2,673,771 4,047,188 (200, DOD) 3,847,188 2,673,771 4,047,188 (2[10,000) 3,025,305 3,238,523 3,221,573 2,187,990 3,221,523 0 3,221,523 2,187,990 3,221,523 0 3,107,297 3,446,641 3,441,841 2,404,149 3,441,841 0 3,441,841 2,404,149 3,441,841 0 1,956,357 2,949,100 2,864,131 1,618,004 2,364,131 500,0(10 2,664,131 1,618,004 2,364,131 500,000 197,681 332,235 361,798 256,529 361,798 0 361,798 256,529 361,798 0 3,7.86 588 3,210,170 3,322,370 2,785,237 3,682,370 360,000 3,322 370 2,785,236 3,682,370 360,000 $ 288,658,978 A 35,269 $ 255179,245 $163,704 31 $ 245,739,7A5 $ 9,440,000 $ 25S,179,245 $ 163,704 29 $ 245,739,245 $ 9,440,00 $ 3,775,934 $ 4,601,000 $ 4,575,783 $ 3,061,087 $ 3,975,783 $ 600,000 $ 4,575,783 $ 3,061,087 $ 3,975,763 $ E00,000 16,402,756 17,147,392 17,067,251 11,145,740 16,767,251 300,000 17,067,251 11,145,740 16,767,251 300,000 14,354,279 19,514,987 19,462,086 12,460,064 19,162,086 300,000 39,462,086 12,460,064 19,162,086 300,000 24,535,684 39,432,135 40,098,179 25,543,962 36,598,179 3,50D,000 40,121,553 25,543,962 36,621,553 3 36,198,463 49,769,620 49,777,514 30,274,401 44,277,514 5,500,000 49,777,514 30,274,401 44,277,514 5,:"00,000 3,403,736 5,760,000 5,760,000 1,076,335 4,960,000 800,000 5,760,000 1,076,335 4, 960,D00 800,000 7,852,823 10,423,776 10,493 784 6,936,710 1D,493,784 0 10,493,764 6,936,710 10,493,784 0 $ 106 23,fi75 # 146,648,910 $ 147,234 597 # 90 98,298 # 136,234 597 +� it 000,OQ0 S 147,257,971 $ 90,498 299 $ 136,757,971 $ i1,000,0Q0 $ 35,378,686 $ 37,175,528 $ 37,830,616 $ Z5,208,676 $ 38,630,615 $ (800,000) $ 37,630,617 $ 25,20B,676 $ 38,630,617 $ (800,000) 14,310,690 15,29D,423 15,290,423 8,157,589 14,79D,473 500,000 15,290,423 8,232,259 14,790,423 5D0,000 26,807,506 28,960,000 28,960,000 12,169,212 28,960,000 0 29,016,000 12,389,563 29,016,000 0 16,104,144 16,489,729 16,493,729 10,753,220 16,493,729 0 I6,493,729 10,753,220 16,493,729 0 1,072,680 2,179,323 2,162,459 920,520 2,162,459 0 2,686,013 1,441,081 2,686,013 0 10,517,145 13,685,585 r 13,592,527 7,218,676 13,592,527 0 14,177,393 7,620,309 14,177,393 0 9,166,481 10,407,639 10,394,044 7,567,949 10,394,D44 0 10,781,944 7,955,601 10,781,944 0 1,580,697 2,242,109 2,259,554 1,020,487 2,259,554 0 3,228,912 1,782,950 3,228,912 D 4,224,266 4,324,75D 4,943,861 3,739,032 4,943,861 0 5,197,396 3,972,160 5,197,396 0 6,433,075 8,064,806 7,533,016 3,002,019 7,533,016 0 8,572,012 3,954,824 8,572,012 0 56,632,768 65,000,000 65,000,000 50,965,048 63,200,000 1,800,000 65,000,000 S0,985,048 63,200,000 1,800,00€} 59,093,208 61,976,610 61,976,610 57,664,327 61,976,610 0 61,976,610 57,664,327 61,975,610 0 8,153,819 8 8,602,680 6,030,805 8,802,680 1 8,802,680 6,030,805 8,802,00 0 t $ 249 75,165 $ 274 99182 $ 275 239,519 1 1191,431,561 1 $ 273 $ 1500 0013 # 279 053,729 $ 197 990 763 # 277, 553,729 $ 1500,080 $ 544,657,818 # 675,283,361 1 $ 677,653,361 $ 448,640,290 S 655,713,361 21940,000 $ 681 90,945 $ 452,194,4 91 $ 659 550 945 # x1,9 TOTALOTHE �.niic €c�iic w U:iyil101 UUUYUL S .! .7/ tl4 [I.dITyDYEf encumarances) H I G G G K K L M N 0 BCSD QUARTERLY REPORT 3/31!8, SUBMITTED 4/23/08 2 -7 DETAILED ANALYSIS OF GENERAL FUND EXPENDITURES - CONTINUED A favorable variance is projected based on a combination of vacancies that existed through the first several months of the fiscal year and the actual average salary being less than what was budgeted. (There were approximately 200 new teachers hired during the year and that decreased the average salary.) Additionally, due to the school year ending later in June, it is that not all of the ancillary budget for additional hours for training will be spent (approximately $1.5 million) before June 30. Based on vacancies, favorable variances are expected. While a few vacancies exist, the majority of the projected savings is clue to the unsettled Teacher Aides contract. Increases had been budgeted for the promotion of some employees to Teaching Assistants. The Trades are pr9jected to exceed the budget due to higher rates than anticipated from the Prevailing Wage and the lifting of the wage freeze. Overtime for the JSCB moves and furniture refinishing is projected to exceed the original budget. The District had budgeted on! three months of sin le carrier savings however it appears twelve months of savings will be recognized combined with vacancy savings. Based on retirements to date and projections through year end, a slight savings is projected. The moving of School 45 into two separate sites and the transportation costs associated with the Superintendents School Improvement District are currently projected to exceed the budget. I Based on information available to date (there is an approximate two month delay in the utility bills being received) utilities are expected to be less than budgeted. The District budgeted based on a projected enrollment of 6,265 charter students while the March invoices had enrollments totaling 6,085; resulting in a projected savings. BCSD QUARTERLY REPORT 3131108; SUBMITTED 4123/08 2 -8 DETAILED ANALYSIS OF SPECIAL REVENUE FUNDS JULY 1 2007 THROUGH MARCH 31, 2008 SPECIAL REVENUE FUNDS: TOTAL GRA MS* * (07 -08 ONLY) TOTAL FOOD SERVICE REVENUES EXPE ITURES• TOTAL GRAMS ** (07 -08 ONLY) TOTAL FOOD SERVICE EXPENDIT Ana * ** ORIGIML MODIFIED ACTUAL BUDGET BUDGET 2006 - 07 2007 -08 2007-08 PROTECTED ACTUAL P'R03ECTED FYE 6 /30JOS TO DATE TOTAL UDDER /(OVER) 3/31 /OS* EYE 6130/08 SUDGEr * AS OF APRIL 7, 2008 IN MUMS. ** 2006 -07 included $50 million of Categorical Grants which shifted to the General Fund in 2007 -08 * ** Excluding carry over encumbrances, expenditures to date were $13,236,024 BCSD QUARTERLY REPORT 3131108; SUBMITTED 4123/€18 2 -9 153,969,792 103,987,829 107,706,865 39,755,256 107,706,865 0 20,593,271 20,688,785 20,688,785 13,693,691 20,688,785 0 * AS OF APRIL 7, 2008 IN MUMS. ** 2006 -07 included $50 million of Categorical Grants which shifted to the General Fund in 2007 -08 * ** Excluding carry over encumbrances, expenditures to date were $13,236,024 BCSD QUARTERLY REPORT 3131108; SUBMITTED 4123/€18 2 -9 153,969,792 103,987,829 107,706,865 54,091,676 107,706,865 0 19,983,109 20,688,785 21,323,636 13,790,713 21,323,636 0 * AS OF APRIL 7, 2008 IN MUMS. ** 2006 -07 included $50 million of Categorical Grants which shifted to the General Fund in 2007 -08 * ** Excluding carry over encumbrances, expenditures to date were $13,236,024 BCSD QUARTERLY REPORT 3131108; SUBMITTED 4123/€18 2 -9 ANALYSIS OF GENERAL FUND REVENUES BUDGET TO DATE COMPARED TO ACTUAL TO DATE JULY 1 2007 THROUGH MARCH 31, 2008 Monthly projections are generally on a cash basis; except for ,dune when the majority of year end accruals are posted. Variances not specifically noted are either deemed immaterial or due to the timing of cash payments. REAL PROPERTY TAX ERIE COUNTY SALES TAX MEDICAID (FEDERAL) STATE AID OTHER STATE AID /FED (FEMA) OTHER (TUITION, INTERFUND, MISC) APPROP FUND BALANCE (BUDGTARY ONLY) TOTAL GENERAL FUND 1 2 3 4 Modified Budget 07 -08 Budget to date Actual to date Variance 70,322,758 55,443,806 55,443,800 (6) 33,000,000 20,286,000 20,873,282 587,282 4,400,000 1,999,791 489,855 (1,509,936) 549,415,445 434,514,813 431,468,992 (3,045,821) 1,204,000 1,204,000 3,450,637 2,246,637 14,341,158 5,228,574 9,193,127 3,964,553 4,970,000 0 0 0 677,653,361 518,676 520,919,692, 2,24 709 1 2 3 4 Medicaid receipts have been less than budgeted to date due to the change in regulations previously mentioned. Excess Cost receipts are related to the timing of Medicaid receipts; therefore, a lag in the Medicaid receipts has resulted in a lag in Excess Cost; however, all Excess Cost wil ultimately be received, just at a later date. A legislative grant was received that was not anticipated as well as other miscellaneous state aids that are not budgeted due to their unpredictabilLy. Monthly budgets were established based on the prior year monthly receipts. To date revenues have been received at a faster pace. BCSD QUARTERLY REPORT 3/31/08; SUBMITTED 4/23/08 2 -14 ANALYSIS OF GENERAL FUND EXPENDITURES BUDGET TO DATE COMPARED TO ACTUAL TO DATE JULY 1 2007 THROUGH MARCH 31, 2008 M EMPLOYEE CO BTF (TEACHER: SUBSTIfLWES BCSA (ADMINI< PCTEA (WHITE BEST & TAB (T TRADE5(CARP LOCAL 264 (BU LOCAL 409 (EN EXEMPT & BOA MISCELLANEOL OVERTIME TOTAL EMl EMPLOYEE BEI CIVIL SERVICE TEACHERS RE7 SOCIAL SECUR HEALTH INS UP, HEALTH INS UP, TERMINATION OTHER BENEFT TOT CM*R: TRANSPORTAT UTILITIES TUITION CONTRACTS - EQUIPMENT CONTRACTS - RENTAL CONTF REPAIRS & MA: TEXTBOOKS SUPPLIES & MI CHARTER SGT DEBT SERVICE INTERFUND TOTA L BC5D QUARTERLY REPORT 3131108, 5i1SM(TTED 4123108 p colons are en 11 h b ro " GENERA L FUND 675 283 361 677 650 494 47:459Z911 $ 448 640 290 $ 2 952 2-'11 5 6 7 6 6 6 6 8 8 9 9 9. 9 9 9 9 9 10 9 of ye ar end accruals are There is a favorable variance in the average salaries for 5 the 8TF due to approximately 200 new hires and vacancies that have existed all year. Also, ancillary dollars have not been spent as antis ated. 6 Favorable variance due to vacant positions. 7 Favorable variance due to budgeting for some promotions from Teacher Aides to Teaching Assistants which has not materialized. 8 Savings is projected due to a full year of single carrier rates onl 3 months were budgeted) and vacancies. 9 1 Variances are due tr1 timing of invoices being received Land/or payments being disbursed. 10 [Enrollment is less than budgeted. W era y yon a cam asls, except for June when the n 4PENSATMN: $ 179,26B,682 $ $ 179,427,426 $ 120,605,288 $ $ 114,656,489 $ $ 5,948,799 6,190,7D0 6 6,190,700 3,931,095 3 3,768,580 1 162,515 TRATORS) 1 15,802,667 1 15,600,826 11,099,483 1 10,731,287 3 368,196 COLLAR) 1 17,510,276 1 17,465,834 l 12,383,276 1 11,191,520 1 1,191,756 ACHER & BUS AIDES) 1 18,218,887 1 19,435,608E 12,891,325 1 11,430,874 1 1,460,451 ENTERS, PLUMBERS) 3 3,867,188 3 3,847,188 2,766,662 2 2,673,771 9 92,891 1ECDLLAR) 3 3,238,523 3 3,221,523 2,283,093 2 2,187,990 9 95,103 5INEERS) 3 3,446,841 3 3,441,641 r 2,440,177 2 2,404,149 3 36,028 iDMEMBERS 2 2,949,100 2 2,864,131 2,029,810 1 1,618,004 4 411,806 5 ITEMS 3 332,235 3 361,798 265,603 2 256,529 9 9,074 3,210,170 3 322 370 2 591 449 2 2,785.237 193 78$ 'LOYEE COMPENSATION 0 035 269 2 255179 245 173 287 260 1 163 704 431 9 9 58 830 EWS: ZETIREMENT 4 4,601,000 4 4,575,783 4,407,249 3 3,061,087 $ $ 1,346,162 ffREMENT 1 17,147,392 1 17,067,251 11,841,011 € €1,145,740 6 695,271 TY 1 19,514,987 1 19,462,086 13,211,564 1 12,460,064 7 751,500 iNCE - EMPLOYEES 3 39,432,135 4 40,098,179 32,141,931 2 25,543,962 6 6,597,970 iNCE - RETIREES 4 49,769,620 4 49,777,514 r 31,871,020 3 30,274,401 1 1,596,619 PAY 5 5,760,000 5 5,760,000 1,684,600 1 1,076,335 6 608,265 S 1 10,423,776 1 10,493,784 7,086,013 6 936 710 1 149,303 t L EMPLOYEE 813'115 1 146 648 910 1 147 234 597 10 243 388 $ $ 90,498,298 1 11745 090 [ON 3 37,175,528 3 37,830,616 20,583,837 2 25,208,676 ( (4,624,839) 15,290,423 1 15,290,423 6,976,251 8 8,157,589 ( ( €,181,338) 28,960,000 2 28,960,000 13,900,800 1 12,169,212 1 1,731,588 ;USTtOD1E+N 1 16,489,729 1 16,493,729 11,531,759 1 10,753,220 7 778,539 2,179,323 2 2,162,459 545,385 9 920,520 ( (375,135) 11SCELLANEOU5 1 13,685,585 1 13,592,527 7,997,320 7 7,218,676 7 778,643 ACTS (EQUIP, FACIL) 1 10,407,639 1 10,394,044 7,230,889 7 7,567,949 ( (337,060) NTENANCE & RELATED 2 2,242,109 2 2,259,554 1,428,549 1 1,020,487 4 408,062 4,324,750 4 4,940,111 3,938,592 3 3,739,032 1 199,559 iC RELATED ITEMS 8 8,054,806 7 7,533,899 4,949,781 3 3,002,019 1 1,947,762 OLS 6 65,000,000 6 65,000,000 52,900,000 5 50,985,048 1 1,914,952 61,976,610 6 61,976,610 57,444,103 5 57,664,327 ( (220,224) 8,802,680 8 8,802,680 6,634,999 6 6,030,805 6 604,193 2-'11 5 6 7 6 6 6 6 8 8 9 9 9. 9 9 9 9 9 10 9 of ye ar end accruals are There is a favorable variance in the average salaries for 5 the 8TF due to approximately 200 new hires and vacancies that have existed all year. Also, ancillary dollars have not been spent as antis ated. 6 Favorable variance due to vacant positions. 7 Favorable variance due to budgeting for some promotions from Teacher Aides to Teaching Assistants which has not materialized. 8 Savings is projected due to a full year of single carrier rates onl 3 months were budgeted) and vacancies. 9 1 Variances are due tr1 timing of invoices being received Land/or payments being disbursed. 10 [Enrollment is less than budgeted. BUFFALO CITY SCHOOL DISTRICT EMPLOYMENT LEVELS IN ALL FUNDS 2007 -05 TYPE OF POSITION UNION ORIGINAL POSITIONS BUDGETED 2007 -08 REVISED POSITIONS BUDGETED 2007 -08 ACTUAL POSITIONS FILLED AS OF TB RiD UARTER ** FAVORABLE (UNFAVORABLE) VARIANCE TEACHERS BTF 3,481.9 3,546-1 3 31.0 ADMINISTRATORS BCSA 193.7 197.7 1953 2.4 CIVIL SERVICE EMPLOYEES PCTEA 552.6 551.6 494.0 57.6 TEACHER AIDES BEST 953.0 985.7 956.0 29.7 "TRADESMEN 48.0 48.0 46.0 2.0 BLUE COLLAR LOCAL 264 154.0 154.0 152.0 2.0 CUSTODIAL ENGINEERS LOCAL 409 68.0 68.0 67.0 1.0 NON - INSTRUCTIONAL EXEMPT & BOARD MEMBERS 35.0 35.0 30.0 5.0 TOTAL Full Time Equivalent * 5 5 586.1 5,455.4 130.7 *PTE does not include hourly bus aides, food service workers, adult education teachers or per diem; substitute teachers. "Per FTE Summary dated April 8, 2008, BCSD QUARTERLY REPORT 3131108; SUBNETTED 4123108 2-12 BUFFALO CITY SCHOOL DISTRICT EMPLOYMENT LEVELS IN GENERAL FUND 2007 -05 TYPE OF POSITION UNION ORIGINAL POSITIONS BUDGETED 2007 -08 REVISED POSITIONS BUDGETED 2007 -08 ACTUAL POSITIONS FILLED AS OF THIRD QUARTER** FAVORABLE (UNFAVORABLE) VARIANCE TEACHERS BTF 2,959,0 3,012.7 3 I0.0 ADNWSTRATORS BCSA 169.5 171.5 172.7 1.2 CIVIL SERVICE EMPLOYEES PCI'EA 449.9 449.9 401,8 48.1 TEACHER AIDES BEST 712.0 744.0 719.0 25.0 TRADESMEN 48.0 48.0 46.0 2.0 BLUE COLLAR LOCAL 264 97.0 97.0 94.0 3.0 CUSTODIAL ENGINEERS LOCAL 409 67.0 67.0 66.0 1.0 NON - INSTRUCTIONAL EXEMPT & BOARD MEMBERS 35.0 35.0 30.0 5.0 TOTAL Full Time Equivalent * 4,536.4 4 625.1 4 92.9 *FTE does not include hourly bus aides, food service workers, adult education teachers or per diem substitute teachers. "Per FTE Summary dated April S, 2008. BCSD QUARTERLY REPORT 3/31/08; SUBNETTED 4/23108 2-13 BUFFALO CITY SCHOOL DISTRICT EMPLOYMENT LEVELS IN GRANTS 2007 -08 TYPE OF POSITION UNION POSITIONS BUDGETED 2007 -08 ACTUAL POSITIONS FILLED AS OF THIRD QUARTER** FAVORABLE (UNFAVORABLE) VARIANCE TEACHERS BTF 533.4 512.5 20.9 ADMINISTRATORS BCSA 26.2 22.7 3.5 CIVIL SERVICE EMPLOYEES PCTEA 89.8 83.2 6.6 TEACHER AIDES BEST 239.7 235.0 4.7 TRADESMEN 0.0 0.0 0.0 BLUE COLLAR LOCAL 264 8.0 8.0 0.0 CUSTODIAL ENGINEERS LOCAL 409 1.0 1.0 0.0 NON - INSTRUCTIONAL EXEMPT & BOARD MEMBERS 0.0 0.0 0.0 TOTAL Full Time Equivalent T"I"E * 898.1 862.4 35.7 *FTE sloes not include hourly bus aides, food service workers, adult education teachers or per diem substitute teachers. * *Per FTE Summary dated April 8, 2008. BCSD QUARTERLY REPORT 3/31/48; SUBMITTED 4123/08 2-14 BUFFALO CITY SCHOOL DISTRICT EMPLOYMENT LEVELS IN FOOD SERVICE 2007 -08 TYPEOFPOSITMON UNION POSITIONS BUDGETED 2007 -05 ACTUAL .POSITIONS FILLED AS OF THIRD QUARTER ** FAVORABLE (UNFAVORABLE) VARIANCE TEACHERS BTF ADMIMSTRATORS BCSA - - - CIVIL SERVICE EMPLOYEES PCTEA 12.0 9.0 3.0 TEACHER AIDES BEST 2.0 2.0 - TRADESMEN BLUE COLLAR LOCAL 264 49.0 50.0 1.0) CUSTODIAL. ENGINEERS LOCAL 409 _ _ NON - INSTRUCTIONAL. EXEMPT & BOARD MEMBERS - _ _ TOTAL Full Time EquivAent 63.0 61.0 2.0 *1;TE does not include hourly bus aides, food service workers, adult education teachers or per diem substitute teachers. * *Per FTE Sunmmry dated April 8, 2008. BCSD QUARTERLY REPORT 3131109, SUBNUTTED 4123108 2 -15 SECTION II QUARTERLY STATEMENT OF CASH FLOWS BCSD QUARTERLY REPORT 3131/08; SUBNHTTED 4/23/08 2-16 BUFFALO CITY SCHOOL DISTRICT CASH FLOW ANALYSIS NARRATIVE JULY 1 2007 - MARCH 31, 2008 The statement of cash flow records all receipts and disbursements of the General Fund, Special Fund and Food Service Fund, The Capital Fund is not recorded in the cash flow statement because bond activities are maintained with separate accounting. The net cash flow through the third quarter was favorable as compared to the projections by $20.2 million. The total receipts were $4.2 million more than anticipated and expenditures were $16.0 million less than predicted. The following is a detailed analysis: CASH RECEIPTS: Basic Formula Aid This line item consists of General Fund Revenue from State of New York for formula driven aids. The Basic Formula Aid was unfavorable by $2.6 million. Lottery Aid This is also part of the General Fund Revenue. New York State makes an annual determination in September of how much cash it will use from the Lottery Aid fund as opposed to its General fund. Additionally, after the fiscal year began, the State created the VLT Lottery Grant as a mechanism to expedite cash payments to Districts in 2007 -08. NYS Hurd Advance New York State annually advances aid to Education in April and withholds the previous years advance the following fiscal year. The advance is reduced 5% annually. The advance was withheld from General Aid Payments and is therefore shown as a cash reduction. Erie County Sales Tax This pertains to the District's allocation of Sales Tax. Cash receipts have been favorable by $.5 million to date. Miscellaneous — State and Federal Aid This category represents revenue from the Special Projects Fund, Food Service Fund and Medicaid of the General Fund. The favorable variance of $1.1 million is largely due to cash receipts for miscellaneous grants being received ahead of schedule; which was based on the prior year cash flow trend. Other This category contains a wide variety of miscellaneous cash receipts for copies, prior year reimbursements, transfers, etc. The timing of these miscellaneous items is very hard to predict and was favorable by $5.2 million to date. BCSD QUARTERLY REPORT 3131/08; SUBMITTED 4123108 2 -17 CASH DISBURSEMENTS: Total actual cash disbursements through March 31, 2008 were less than originally projected by $16.0 million. This is largely attributable to disbursements for current year services and supplies being less than anticipated through March, partially related to the single carrier health insurance and salary savings. Salary and Benefits All salary and benefits of General Fund, Special Fund and Food Service Fund are recorded in this line. This category was favorable by $4.8 million largely due to vacant positions, average salary savings and less ancillary wages being spent than originally anticipated. Termination Pay Payment to employees upon retirement that is contractually obligated is recorded in this line. The largest portion of these payments is paid in the first quarter. This category was favorable by $.4 million due to fewer retirements occurring thus far. PY Accounts Payable This category represents cash disbursements in 2007 -08 for 2006 -07 invoices and equaled the estimates. Services and Supplies This category was favorable by $9.5 million largely due to the timing of vendor payments and single health care savings. Charter Schools This category was favorable by $1.3 million due to lower than projected enrollments in the charter schools. BCSD QUARTERL Y REPORT 3/31108; SUBNETTED 4123108 2-18 QUARTERLY CASH FLOW STATEMENT For the Period July 1, 2007 - March 31, 2008 (in thousands) BEGINNING CASH & INVESTNUNTS CASH RECEIPTS: Basic Formula Aid (inc Public & Private Excess Cost Aid) Lottery Aid Advance NYS Hurd Advance Property Taxes (Less Capital Debt) Erie County Sales Tax Miscellaneous -State and Federal Aid: Other TOTAL CASH RECEIPTS CASH DISBURSEMENT'S: Salary &.FICA - Regular Temsination Fay FYAccounts Payable Services & Supplies - Regular Charter Schools TOTAL CAS H DIS BURS ENERN 'S NEI' INCREASE (DECREASE) IN CASH ENDING CASH& INVESTNUNTS * As of April 2, 2008 ORIGINAL PROJECTION TOTAL VARIANCE YID Q3 YID Q3 TO PROJECTION $39,178 $39,178 $0 358,061 355,471 (2,590) 34,079 34,079 - (2,298) (2,298) - 44,637 44,637 - 24,380 24,867 487 98,805 99,866 1,061 8,085 13,346 5,261 565,749 569,968 4,219 234,548 229,744 4,804 3,114 2,674 440 15,907 15,907 - 189,891 180,408 9,483 52,204 50,932 1,272 495,664 479,665 15,999 70,085 90,303 20,218 $109,263 $129,481 1 $20,218 BCSD QUARTERLY REPORT 3131108; SUBNUTTED 4/23/08 2 -19 CITY OF BUFFALO URBAN RENEWAL AGENCY QUARTERLY REPORT FOR THE PERIOD JANUARY 1 — MARCH 31, 2008 EXECUTIVE SUMMARY Budoet/Actual Revenue. Variances Grant revenues are accruable to the extent of expenditures paid and accrued, subject to the limit of the grant amount, plus any program income earned. As expenditures increase or decrease, so do grant revenues. Therefore, unless we reach grant maximums (which we have not), we are not overly concerned about changes in grant revenues from the original budgeted amounts. Any revenues not drawn this year will be available next year for future operations. As indicated previously, there are also additional, unspent grant monies available from prior years that are being spent in the current year. Where needed, we are providing additional information concerning the quarterly budget report for BURA, as follows. A. CDBG grant revenue is significantly higher than the amount budgeted, but this overage corresponds to an increase in the amounts expensed. Two factors contributed to the increase in CDBG expenses. 1. HUD requested that BURA make an additional Section 108 Loan Repayment of $1,146,850. This represents loan payments due to HUD for 2001, 2002 and 2003. Because HUD was changing its financial institution for receipt of payments and did not want to lose any remittances, BURA was instructed not to pay the amounts until HUD invoiced the amounts due. HUD did not bill the amounts until early 2008. 2. The CDBG Program Costs shows an excess of expenditures of $983,127, which appears to be the result of timing differences. In reviewing the second quarter report for the period ending December 31, 2007, BURA showed a budgetary surplus of $893,883 for this expense category. B. HOME grant revenue is significantly below budget but corresponds solely to a reduction in HOME costs incurred. These variances offset and are expected to be differences only in the timing of expenditures. Construction work was limited during the winter season. Beginning in March we see a significant increase in the projects under construction and we expect a substantial increase in the costs next quarter. Other Bud eta Considerations Finally, as noted previously, grant costs are not totally in the control of BURA management. Once contracts for subrecipients and developers are granted, those entities control the timing of the payments, subject to the terms of their contracts. Thus, one large request for payment can adversely affect the budget. Since such a cost is appropriately covered by grant dollars, there is no adverse impact to the agency, it is only a timing issue since expenditures are always offset equally by grant revenues. As 3 -1 CITY OF BUFFALO URBAN RENEWAL AGENCY QUARTERLY REPORT FOR THE PERIOD JANUARY 1 — MARCH 31, 2008 previously reported, we are reducing these variances as we close out old program funding. PROGRAM TO ELIMINATE GAPS BURR continues to work to implement the financial plan approved by the Buffalo Fiscal Stability Authority (BFSA). 1. All anticipated staffing reductions were implemented in prior years. 2. BURA has proposed to sell some of its land inventory to raise additional revenues to eliminate the deficit. BURA staff members continue to seek interested parties or homeowners. During the past fiscal quarter BURA had no proceeds from land transfers although we continue to make efforts to sell BURA properties. Projected Revised Milestones Completion Completion Status Yr 1 Staff reduction Year 1 Completed Completed Yr 1 Increased collection efforts -loans On -going On -going In- process Yr 1 Sale of BURA and /properties On -going On -going In- process Threats and Opportunities 1. The notice of HUD funding for 2008 -09 has been received. We have experienced a 4% reduction in the CDBG grant award and a 3% reduction in the HOME grant. This adversely affects the quantity of services and programs that will be offered this coming year through BURA programs. Grant' 2007-2008 2008 —2009 Increase) Decrease CDBG $16,510,228 $15,878,255 $(631,973 HOME $4,728,820 $4,574,920 $(153,900 HOPWA $480,000 $507,000 $27,000 ESG $713,6421 $711,365 $ Z,277 We are submitting the new budget and an updated four -year plan to the BFSA as required. 3 -2 CITY OF BUFFALO URBAN RENEWAL AGENCY QUARTERLY REPORT FOR THE PERIOD JANUARY 'I — MARCH 31, 2008 2. The City of Buffalo had allocated funding for BURR projects in the current fiscal year. We have not yet amended the budget to reflect these dollars pending clarification of program objectives and verification of the availability of funding. We will revise the four year plan as needed when these issues are resolved. 3. We continue to strive to meet HUD's requirements for clearing all prior monitoring findings. We have eliminated substantially all of HUD's concerned and believe that our systems have improved substantially. HUD has indicated that the City has made progress in implementing new policies and correcting many of the deficiencies previously noted in the formal report. HUD will conduct follow -up reviews on those programs only as deemed necessary. HUD is planning routine, on -site program monitoring of the CDBG program this summer. We do not anticipate any significant findings. 4. We continue to monitor the status of the BURR deficit. Our most recent analysis indicates that the current budgetary deficit is now less than $1 million dollars. The ability to use unbudgeted Economic Development Initiative grant revenues to pay current budgeted expenses has enabled us to further reduce the deficit. We will soon be processing the closeout of current year activity and allocating remaining earned program income that we believe will directly affect this amount. We have also programmed approximately $200,000 of expected 2007 /08 program income for alleviating this deficit. The actual amount to be used is dependent on the actual receipt of that income, but those funds are designated for deficit reduction. We are still on target to resolve this deficit as promised to the BFSA. BURA management identified no other significant threats or opportunities for the next quarter or for the next year. We continue to work with federal and state officials to identify other grant opportunities that would provide additional revenue sources. 3 -3 CITY OF BUFFALO URBAN RENEWALAGENC) Budget Actual Variance Actual Actual Actual Difference BUDGET ACTUAL COMPARISON Budget Three Months Three Months Three Months Three Months Quarter Ended Quarter Ended FOR THE FISCAL. QUARTER ENDING Year Ended Ended March 31, Ended March 31, Ended March 31, Ended March 31, Ended March 31, Ended March 31, March 31, 2008 June 30, 2008 2008 2908 2008 2908 2007 2007 & 2008 ENTITLEMENT & FORMULA GRANT BUDGETS Groh Revenues And Related Income CDBG S 16510,228 $ 3,708,895 $ 5,558,414 $ (1,849,519) A S 5,558,414 4 2,7B6,464 $ (2,771,950) HOME 4,726,620 1,182,204 805,746 376,456 805,746 1,065,005 259,259 Lead Grant 828,592 207,151 116,950 90,201 116,950 132,691 15,741 ESG 713,642 178,413 265,434 (87,021) 265,434 95,457 (169,983( HOPWA 480,000 120,900 151,045 (31,045) 151,045 63,638 (87,407) NYS Environmental Restoration Project 1,000,000 249,999 247,992 2,007 247,992 - (247,992) Economic Development Initiative Grant - _ _ - - CDBG program income 2,000,000 249,999 401,662 (151,683) 401,662 443,598 41,936 Additional loan recovery and sales of assets 250,000 62,499 48,000 14,499 48,000 - {48,000} HOME program income 250,000 $2,499 - �6.{S2T„ 65,828 3,32 65,528 180,825 114,997 Total Grand Income �676T,= aS Tj tJ$13j " �7 07� , I. Grant Expenditures CDBG public service casts @ 15% to 12% 2,116,849 529,212 517,301 11,911 517,301 462,B04 (54,497) Section 108 loan repayments 3,157,430 420,698 1,534,668 (1,109,969) A 1,530,668 463,229 (1,067,439) Fannie Mae loan repayments 1,550,000 87,500 58,699 28,801 58,693 36,778 (21,921) CDBG payroll reimbursement to City 399,892 99,972 85,520 14,452 65,520 139,661 54,141 CD13G program costs 8,122,523 2,030.631 3,013,758 (983,127) A 3,013,758 1,349,406 (1,664,352) HOME CHDO set aside @ 15% 709,323 177,330 341,110 1163,780) 341,110 305,415 (35,695) HOME program costs 3,771,615 942,903 310,394 632,509 8 310,394 815,426 505,032 Lead Grant 797,742 199,438 96,425 103,013 96,425 128,850 32,425 Emergency Shelter program casts 677,960 169,491 234,760 (69,269} 234,750 85,649 (149,111) HOPWA program costs 465,600 116,400 141,090 (24,690} 141,090 60,484 - (80,606) NYS Environmental Restoration Project 1,000,000 - 249,999 247,992 2,007 247,992 247,992) Total Program Costs 4T76137iT "6;S(1,,71 Er 702 ult) Admin & Planning Costs CDBG indirect costs reimbursement to City 144,041 36,009 28,217 7,792 26,217 35,384 7,167 CDBG admin costs . 377,661 94,419 29,673 64,746 29,673 725,430 895,757 CDBG 2dmin & planning casts 2,591,612 722,952 744,239 121,287) 744,239 17,369 (726,870) HOME admin costs @ 10% 497,662 124,470 220,070 (95,600) 220,070 124,990 (95,080) Lead admin costs 30,850 7,713 20,525 (12,892) 20,525 3,841 (16,564) Emergency Sholtar admin @ 5% 35,682 8,922 30,674 (21,752) 30.674 9,802 (20,872} HOPWA admin costs @ 3% 14,400 3,600 8,956 {6,356) 9,956 3,154 (6,602) Total Admin &Planning Costs �' 99F= I,UW,354 [$5;lfig� 0577 7 Total Expenditures - 21376T 2$2 " "" "7 55fi rTl£ GRANT REVENUES OVERT ' (UNDER) GRANT EXPENDITURES S - $ - $ $ - $ $ $ SURA OPERATING BUDGET BURA Administrative Cost Budget ease salaries $ 1,207,578 $301.685 $364,484 (62,589) $364,484 288.158 (76,326) Longevity 17,135 4,284 5,699 (1,415} 5,599 (5,699) Step increments - - _ Perfect attendance incentive 9,039 2,260 15,434 13,174 15,434 (15,434) Total Direct Salaries 1,233,752 $308,439 5385.617 (77,178} $385617 $288,158 97,459 Fringe benefits 899,168 224,792 279,936 (55,144) - 279,936 157,938 (122,008 ) Health insurance costincreasa 4,162 1,041 7,660 (7 680) Total Fringe Benefits 903,330 225,833 287,616 ___ _ (611,783) 287,616 157,930 -- (129,686) Indirect cast 144,041 36,010 36,010 35,384 35,384 General operations 425,000 106,250 9$.934 6,316 99,934 68,689 (31,245) _ 2,7D6,123 675,532 773,167 (96,635) ^ 773,167 �.. 550,161 (223,0OB) BURA Program Delivery Budget ease salaries 1,090,074 272,519 216,788 55,731 216,766 300,312 83,524 Longevity 15,390 3,648 2,851 997 2,851 (2,851) Step increments - - Perfect attendance inoent€ve 8,119 2,030 7,721 (5,691) 7,721 (7,721) Total Direct Salaries 1,113,583 278,397 227,350 51,037 227,360 300,312 72,552 Fringe benefits 720,746 180,187 139,550 40,627 139,560 76,960 (62,660} Health insurance cost increase 3,999 1,000 4,328 (3,328) 4,328 (4,326) Total Fringe Benefits 724,745 161,187 143,888 37,299 143,888 76,900 (66,988) General operations 1.838,328 459584 371.24E 58,336 371,248 377,212 5,964 TOTAL BURA OPERATING BUDGET $ 4,544,451 1,136,116 $1.035,260 S (8,300) $1.035280 927,373 S 217 3-4 CITY OF BUFFALO URBAN RENEWAL AGENCY BUDGET ACTUAL COMPARISON FOR THE FISCAL QUARTER ENDING MARCH 31, 2008 ENTITLEMENT & FORMULA GRANT BUDGETS Grant Revenues and Related Income CDBG Unused prior year CDBG Grant HOME American Dream Downpayment Initiative Lead Grant ESG HOPWA NYS Environmental Restoration Project Economic Development Initiative Grant CDBG program income Additional loan recovery and safes of assets HOME program income Total Grant Income Grant Expenditures CDBG public service costs @ 15 to 12°/4 Section 108 loan repayments Fannie Mae loan repayments CDBG payroll reimbursement to City CDBG program costs HOME CHDO set aside @ 15% HOME program costs American Dream Downpayment Initiative Lead Grant Emergency Shelter program costs HOPWA program costs NYS Environmental Restoration Project Total Program Costs Admin & Planning Costs CDBG indirect costs reimbursement to City CDBG Admin costs CDBG admin & planning costs @ 18% grant + PI HOME admin costs @ 10% Lead admin costs Emergency Shelter admin @ 5% HOPWA admin costs @ 3 °/n Total Admin & Planning Costs Total Expenditures GRANT REVENUES OVER/ (UNDER) GRANT EXPENDITURES Actual Projected Projected Nine Months Three Months Year Ended Ended March 31, Ended June 30, Ended June 30, 2008 2008 2008 $ 13,655,867 $3,268,756 $16,928,623 2,211,068 2,486,605 4,697,673 334,112 551,472 885,584 491,344 262,275 753,619 334,841 155,297 490,138 646,102 353,898 1,000,000 656,040 - 656,040 923,823 1,076,177 2,000,000 48,000 202,000 250,000 448.540 62,503 511,043 $19,753,737 $8,822,387 528,576,124 1,490,232 626,617 2,116,849 4,182,802 49,063 4,231,865 1,324,682 225,318 1,550,000 260,876 139,016 399,892 5,129,453 1,5B9,665 6,122,523 935.396 177,330 1,112,728 1,120,899 2,247,311 3,368,210 253,980 543,762 797,742 424,607 253,353 677,960 313,903 151,697 465,600 646,102 353,898 1,000,040 17,082,936 7,163,838 24,246,774 69,897 54,144 144,041 109,496 268,185 377,6BI 1,700,291 1,191,521 2.891,812 603,310 124,467 727,777 80,132 7,710 87,842 66,737 8,922 75,659 20,938 3,600 24,538 2,670,800 1,658,549 4,329,349 19,753,737 8,822,387 28,576,124 Projected Variance Year Ended Ended March 31, 2008 Explanation 3 418,385 Use of prior year unexpended grant balances (31,147) 56,982 3.9,977 10,138 656,040 261,043 1,411,437 We did not budget this grant revenue (1,074,435) Add tonal repayment for unbilted invoices from prior years (403,405) Increased CH DO projects 403,405 Reallocated budget to CHDO project line (1,074,435) (229,895) Used funds repaid to HUD and returned to letter of credit (56,982) Timing difference for multi -year grant (39,977) Use of prior year unexpended grant balances (10,138) Use of prior year unexpended grant balances (337,001) 1,411,437 $ $ $ $ a 3 -5 CITY OF BUFFALO URBAN RENEWAL AGENCY Actual Projected Projected Projected Variance BUDGET ACTUAL COMPARISON Nine Months Three Months Year Ended Year Ended FOR THE FISCAL_ QUARTER ENDING Ended March 31, Ended June 30, Ended June 30, Ended March 31. MARCH 31, 2048 2008 20118 2008 2008 Explanat on BURA OPERATING BUDGET BURA Administrative Cost Budget Base salaries $1,064,913 254,895 1,319,608 (112,230) Longevity 15,38D 4,284 19,664 (2,529) Step increments - _ Perfect attendance incentive 27,835 2,260 30,095 21,056) Total Direct Salaries 1,108,129 261,439 1,369,567 (135,815) Fringe benefits 628,783 224,792 853,575 45,593 Pension cost increase 21,304 1,441 22,345 (18,163) Total Fringe Benefits 650,087 225,833 875,920 27,410 indirect cost 50,333 36,910 66,343 57,598 General operations 238,1385 106,250 344,335 80,565 Total Administration Expenditures 2,046,633 629,532 2,676,165 29,958 SURA Program Delivery Budget Base salaries 737,756 272,519 1,010,275 79,799 Longevity 9,578 3,648 13,426 1,964 step increments Perfect attendance incentive 17,187 2,030 19,217 (1 ?,098) Total Direct Salaries 764,525 278,397 1,042,917 70,666 Fringe benefits 401,776 180,187 581,963 15$,783 Pension cost increase 14,770 999 15,769 (11,770) Total Fringe Benefits 416,546 185,186 597,732 127,013 General opersfiorrs _ - Total Program Delivery Expenditures 1,181,067 459,583 1,540,649 197,679 TOTAL BURP, OPERATING BUDGET $ 3,227.701 $ 1,089,115 $ 4,316,814 $ 227,637 3 -G CITY OF BUFFALO URBAN RENEWAL, AGENCY 2,116,849 176,404 176,404 176,404 529,212 188,838 131,369 197,094 517,301 845,764 CASH FLOW - ACTUAL V5, BUDGET 3,157,430 420,698 - - 420,698 383,818 383,818 383,6:18 FOR THE FISCAL QUARTER ENDING 1,550,000 87,500 240,984 240,964 87,500 58,333 115,681 1,225,968 0 0 MARCH 31, 2008 399,892 33,324 33,324 33,324 99,972 154,315 560 106,282 0 0 CDBG program costs 8122,523 676,877 676,877 676,877 Budget for 2 294,175 781,463 Actual for 4,463,414 HOME CHDO set aside @ 15% 709,323 Budgeted mounts,,,,.,...,.,... -- Quarter Ended 59,110 Actual Amounts 181,638 Quarter Ended 37,950 341,110 Total January Februa March 03/31/08 January February March 03/31/08 Variance ENTITLEMENT & FORMULA GRANT BUDGETS 542,254 American Dream Downpayment initiative - - - - 0 248,218 127,466 1,336,797 Grant Revenues and Related Income 0 Lead Grant 797,742 66.479 66,479 66,480 199,438 - 38,125 58,300 CDBG $16,510,228 $1,575,097 $1,066,899 $1,066,899 $3,708,895 $1,351,792 $634,685 $748,200 $2,734,676 $974,219 Unused prior year CDBG Grant - - - - 0 - - - 0 - HOME 4,728,820 394,068 394,068 394,068 1,182,204 142,440 258,428 363,144 764,012 418,192 American Dream Downpayment Initiative - - - - 0 - - - 0 - Lead Grant 828,592 69,050 69,050 59,051 207,151 23,325 72,339 21,461 117,125 90,026 E5G 713,642 59,471 59,471 59,471 178,413 22,986 83,927 77,950 184,863 (6,450) HOPWA 480,000 40,000 40,000 40,000 120,000 44,979 58,435 45,247 148,661 (28,6.61) NYS Environmental Restoration Project 1,000,000 83,333 83,333 83,333 249,999 - 8,630 - 8,630 241,369 Economic Development Initiative Grant - - - - 0 - - 0 - CDBG program income 2,000,000 83,333 83,333 83,333 249,999 172,899 81,391 195,373 449,662 (199,663) Additional loan recovery and sales of asset 250,000 20,833 20,833 20,833 62,499 0 62,499 HOME program income 250,000 20,833 20,833 20,833 62,499 15,366 19,574 30,887 65,828 3,329 Total Grant Income 25,761,282 $2,346,018 $1,837,820 $1,837,821 6,021,659 $1,773,787 $1,217,408 $1,482,261 4,473,457 1,548,203 Grant Expenditures CDBG public service casts @ 15% to 12% 2,116,849 176,404 176,404 176,404 529,212 188,838 131,369 197,094 517,301 845,764 Section 108 loan repayments 3,157,430 420,698 - - 420,698 383,818 383,818 383,6:18 Fannie Mae loan repayments 1,550,000 87,500 240,984 240,964 87,500 58,333 115,681 1,225,968 0 0 Payroll reimbursement to City 399,892 33,324 33,324 33,324 99,972 154,315 560 106,282 0 0 CDBG program costs 8122,523 676,877 676,877 676,877 2,030,631 2 294,175 781,463 3,387,776 4,463,414 HOME CHDO set aside @ 15% 709,323 59,110 59,110 59,110 177,330 181,638 121,522 37,950 341,110 500,582 HOME program costs 3,771,615 314,301 314,301 314,301 942,903 34,298 142,670 111,308 288,276 542,254 American Dream Downpayment initiative - - - - 0 248,218 127,466 1,336,797 0 0 Lead Grant 797,742 66.479 66,479 66,480 199,438 - 38,125 58,300 96,425 192,660 Emergency Shelter program costs 677,960 56,497 56,497 56,497 169,491 50,612 83,927 75,222 209,760 368,909 HOPWA program costs 465,600 38,800 38,800 38,800 116,400 44,266 58,435 43,428 146,129 247,992 NYS Environmental Restoration Project 1,000,000 83,333 83,333 83,333 249,999 58,435 43,428 146,129 247,992 437,549 Total Program Costs 22,768,934 2,013,323 1,505,125 1,505,126 5,023,574 3,254,043 913,651 1,450,894 5,618,588 7,983, Admin & Planning Costs CDBG indirect cast reimbursement to City 144,041 12,003 12,003 12,003 36,009 - 36,009 CDBG admin costs @ 20% grant + PI 377,681 31,473 31,473 31,473 94,419 34,947 34,947 59,472 CDBG planning cost 2,891,812 240,984 240,984 240,964 722,952 58,333 115,681 1,225,968 1,399,981 (677,029) HOME admin costs @ 10% 497,882 41,490 41,490 41,490 124,470 154,315 560 106,282 261,157 (136,687) Lead admin costs 30,850 2,571 2,571 2,571 7,713 - 11,225 - 11,225 (3,512) Emergency Shelter admin @ 5% 35,682 2,974 2,974 2,974 8,922 - - 2,728 2,728 6,194 HOPWA admin costs @ 3% 14,400 1 1,200 1,200 3,600 623 1,819 2,442 1, Total Admin & Planning Casts 3,992,348 332 332,695 332,695 998,085 248,218 127,466 1,336,797 1,712,481 714,396 Total Expenditures 26,761,282 2,346,018 1,837,820 1,837,821 6,021,659 3,502,261 1,041,117 2,787,691 7,331,068 1,309,409 GRANT REVENUES OVER/ (UNDER) GRANT EXPENDITURES $ - $ - $ - $ - $ - $ 1,728,4741 $ 176,292 $ 1,305,430 $ 2,857,612 $ 2,657,612 3-7 CITY OF BUFFALO URBAN RENEWAL AGENCY PRIOR UNEXPENDED CONTRACT BALANCES MARCH 31, 2008 CDBG Contract Program Budget Year Balance Year 30 113,565 Year 31 1,009,103 Year 32 1,756,080 $ 2,878,748 HOPWA Contract Program Budget Year Balance 2004 35,499 2005 13,116 2006 41,715 $ 18,530 UK $ 90,331 ESG Contract Program Budget Year Balance 2006 18,530 8, 530 $ 18,530 UK TO: Bertha Mitchell, Executive Director Buffalo Fiscal Stability Authority FROM: Dawn E. Sanders Executive Director SUBJECT: BMHA 3rd Quarter FYE 2008 Executive Summary DATE: April 23, 2007 BUFFALO MUNICIPAL HOUSING AUTHORITY Quarterly Summary Attached is the 3rd quarterly report due to the Buffalo Fiscal Stability Authority. This reports covers activity for the period July 1, 2007 through March 31, 2008. Year to date Operating results are favorable compared to budget. The better than budget operating results are expected to hold through year -end. BMHA is on track with its conversion to Project Based Management (PBM) as required by the Department of Housing and Urban Development (HUD). Successful implementation the new PBM policies and procedures is critical to maintaining current funding levels for public housing in the City of Buffalo. In keeping with BMHAs on going mission to improve public housing in the city the authority is moving forward with the redevelopment of its A.D Price location. The project will make fifty -five new low- income units available for city residents. 251 BUFFALO MUNICIPAL HOUSING AUTHORITY CENTRAL OFFICE COST CENTER OPERATG STATEMENT JULY 1, 2007 THROUGH MARCH 31, 2008 EN Revised Actuals YTS % Of Remaining Budget:: Actual Budget ` 39- Mar -013 Budget Balance' PUM PUM REVENUE' Public Housing Management Fees 2,437,488.00 1,716,413.45 70.42% 721,074.55 47.63 44.72 Public Housing Bookkeeping Fees 359,370.00 245,625.00 68.35% 113,745.00 7.02 6.40 Public Housing Asset Management Fee 458,760.00 338,580.00 73.80% 120,180.00 8.96 8.82 Capital Fund Administrative Fee 985,188.00 788,656.00 80.05% 196,532.00 19.25 20.55 Section 8 Management 235,871.00 78,678.00 33.36% 157,193.00 4.61 2.05 Fee for Sevices 651,206.00 203,552.73 31.26% 447,653.27 12.72 5.30 Other Fees and Income 196,878.00 256,349.39 130.21 (59,471.39) 3.85 6.68 Total Revenue 5,324,761.00 3,627,1354.57 68.13% 1,696,906.43 104.04 94.51 EXPENSES Administrative Salaries 2,917,499.00 1,985,425.80 68.05% 932,073.20 57.00 51.72 Administrative Benefits 1,692,149.00 1,178,295.18 69.63% 513,853.82 33.06 30.70 Legal 7,594.00 24,021.73 316.33% (16,427.73) 0.15 0.53 Training 25,000.00 108.99 0.44% 24,891.01 0.49 0.00 Accounting Fees 4,300.00 - 0.00% 4,300.00 0.08 - Auditing 19,578.00 3,585.30 18.31% 15,992.70 0.313 0.09 Travel 52,000.00 45,432.54 87.37% 6,567.46 1.02 1.18 Sundry 239,184.00 214,772.39 89.79% 24,411.61 4.67 5.60 Total Administrative 4,957,304.00 3,451,641.93 69.63% 1,605,662.07 96.86 89.92 Water 1,119.00 1,314.64 117.48% (195.64) 0.02 0.03 Electricity 40,998.00 26,461.04 64.54% 14,536.96 0.80 0.69 Gas 5,645.00 8,372.71 148.32% (2,727.71) 0.11 0.22 Total Utilities 47,762.00 36,148.39 75.68% 11,613.61 0.93 0.94 Central Office Maintenance Costs - 33,908.87 - 100.00% T (33,90 - 0.88 Insurances 85,970.00 40,327.71 46.91% 45,64229 1.68 1.05 Terminal Leave Payments 18,957.00 16,125.89 85.07% 2,831.11 0.37 0.42 Interest on Administrative Notes 46,992.00 - 0.00% 46,992.00 0.92 - Other General Expense 39,402.00 9,239.05 23.45% 30,162.95 0.77 0.24 Sick incentive 9,479.00 - 0.00% 9,479.00 0.19 - Total General Expenses 200,800.00 65,692.65 32.72% 135,107.35 3.92 1.71 Total Expenses 5,205,866.00 3,587,391.84 68.91% 1,618,474.16 101.72 93.46 Cash Flow 118,895.00 40,462.73 4 78,432.27 2.32 1.05 EN BUFFALO MUNICIPAL HOUSING AUTHORITY CONSOLIDATED STATUS REPORT - YEAR TO DATE MARCH 31, 2008 - ALL ASSET MANAGEMENT PROJECTS TOTAL Allocation Actual TOTAL' ;AVAILABLE Description , ALLOCATION PUM PUM= ACTUALS BALANCE REVENUES Net Dwelling Income 8 168.69 175.09 6,720,766.20 1,913,017.80 Non Dwelling Rent 190,140.00 3.72 3.73 143,269.00 46,871.00 Net Operating Subsidy 21,804,427.00 426.03 432.11 16,586,356.68 5,218,070.32 Interest Income 271,139.00 5.30 16.60 637,165.08 (366,026.08) HUD PHA Operating Grant -CFP 1,722,075.00 33.65 47.82 1,835,576.00 (113,501.00) Other Income 15,755.00 0.31 7.69 295,217.59 (279,462.59) TOTAL REVENUE; : 32,637 637.70 683.04 26,218;350.55: 6,418 EXPENDITURES Admin Salaries & Frontline 2,691,974.00 52.60 42.00 1,612,062.66 1,079,911.34 Benefits 1,561,350.00 30.51 24.90 955,768.45 605,581.55 Legal 39,241.00 0.77 1.75 67,285.35 (28,044.35) Management Fees 2,437,488.00 47.63 44.72 1,716,413.45 721,074.55 Bookkeeping Fees 359,370.00 7.02 6.40 245,625.00 113,745.00. Staff Training 41,502.00 0.81 - - 41,502.00 Travel 62,539.00 1.22 0.69 26,508.58 36,030.42 Auditing Fees 19,579.00 0.38 1.23 47,258.39 (27,679.39) Admin Sundry 249,303.00 4.87 2.90 111,201.30 138,101.70 Contract Coordinators 310,880.00 6.07 - - 310,880.00 Benefits 180,311.00 3.52 - - 180,311.00 TOTAL ADMINISTRATIVE 7,953;537.00 155.40 124.58 4,782,123.18 - .. ... 3,171,4'[3.82 Resident Services Salaries 188,426.00 3.68 2.75 105,452.31 82973.69 Benefits 110,242.00 2.15 1.63 62,475.57 47,766.43 Tenant Services Materials 27,577.00 0.54 0.00 66.90 27,510.10 Tenant Services Contracts 256,623.00 5.01 3.75 143,974.27 112,648.73 TOTAL TENANT SERVICES 582,868.00 11.39 8.13 .311,969.05 .270,898.95 Water & Sewer 1,280,104.00 25.01 25.84 991,871.83 288,232.17 Electric 3,198,981.00 62.50 6315 2,447,068.48 751,912.52 Gas 3,841,921.00 75.07 70.64 2,711,408.66 1,130,512.34 Other Utility 146,065.00 2.85 3.43 131,852.28 14,212.72 Utilities Labor 724,082.00 14.15 14.48 555,863.43 168,218.57 Benefits 419,968.00 821 8.60 329,99017 89,977.23 TOTAL. UTILITIES 9,6111121.00 187.78 186.74 7,168,055.45 2,443,065.55 4 -3 BUFFALO MUNICIPAL HOUSING AUTHORITY CONSOLIDATED STATUS REPORT - YEAR TO DATE MARCH 31, 2008 - ALL ASSET MANAGEMENT PROJECTS =1 TOTAL Allocation Actual TOTAL s AVAILABLE Description ALLOCATION PUM PUM ACTUALS BALANCE Maintenance Salaries 3,989,642.00 77.95 65.40 2,510,518.30 1,479,12370 Benefits 2,313,993.00 45.21 38.82 1,490,143.02 823,849.98 Maintenance Materials 833,749.00 16.29 13.02 499,684.28 334,064.72 Maintenance Contracts 2,598,654.00 50.77 35.38 1,357,986.09 1,809,946.37 TOTAL MAINTENANCE 9,736,038.00 .190.23 152,62 5,858,331.69 4,446,984.77 Protective Services Fees Protective Services Con 86,029.00 1.68 0.42 16,113.50 69,915.50 TOTAL PROTECTIVE SER .86,029.00 1.68 0.42 16,113.50 69915.50 Property & Comm insurance 995,744.00 19.46 18.90 725,532.16 270,211.84 Worker's Compensation 311,223.00 6.08 5.91 226,679.36 84,543.64 Other Insurances 459,708.00 8.98 8.39 322,209.06 137,498.94 P.I.L.O.T. /R.E. Taxes - - 0.75 28,669.50 (28,669.50) Terminal Leave Payments 81,039.00 1.58 0.76 29,289.55 51,749.45 Collection Loss 277,773.00 5.43 2.27 87,139.85 190,633.15 Interest on Notes 720,041.00 14.07 12.77 490,258.32 229,782.68 Other General Expense 106,457.00 2.08 0.67 25,728.47 80,728.53 Casualty Lass - - 0.33 12,489.84 (12,489.84) Sick Incentive 40,522.00 0.79 - - 40,522.00 TOTAL.GENERAL EXPEND 2,992,507.00 .58.47 .. 50.75 1;947,996.11 1044,510.89 TOTAL EXPENSES PRE ASSET MANAGEMENT 30,962,100.00 604.96 523.24 20,084,588.98 10,877,511.02 ASSET MANAGEMENT FEE 458,760.00 8.96 8.82 338,580.00 120,180.00 TOTAL EXPENSES "31,420,860.00 31,420;860.00 532.06 . 20,423,768.98 10,997,691.02 NET OPERATING INCOME 1;216,460.110 23.77 150.98 6,796,18.1.59 . =1 JOINT SCHOOLS CONSTRUCTION BOARD THIRD QUARTER REPORT MARCH 31, 2008 Background The Joint Schools Construction Board (JSCB) is an inter - municipal board created by the City of Buffalo (acting by amendment to the City Charter) and the City School District (acting by resolution of the Board of Education) to assist in the planning and development of a comprehensive program to redevelop Buffalo's educational facilities ("the Program). It has been assigned additional functions by Chapter 605 of the Laws of 2000 of New York, as amended by Chapter 59 of the Laws of 2003 and Chapter 421 of the Laws of 2004 ("the Buffalo Schools Act'). Amendments to the City Charter are not binding on the District, which is a distinct municipal corporation deriving its existence, powers and duties from the Education Law of the State of New York. The District has only limited authority to delegate powers and duties to the JSCB, but it may accept administrative assistance from the JSCB. Although the Buffalo Schools Act confers considerable powers upon the JSCB in relation to the construction of new schools, it does not empower the JSCB to finance or contract for the reconstruction of existing schools. To date, the JSCB has not undertaken any new school construction project. Its role has been essential in assisting the District in planning the Program and in implementing the first three phases of the reconstruction component of the Program. The members of the JSCB are the Mayor, the City Comptroller, the District Superintendent of Schools, a designee of the City's Common Council (currently Hon. Richard a. Fontana), and two designees of the District Board of Education (currently Hon. Pamela Perry - Cahill and Hon. Louis Petrucci). The City Charter names the New York State Regent for the Eighth District as a member; however Regent Bennett has resigned in order to avoid the appearance of a conflict of interest. The current officers of the JSCB are: Mayor Byron Brown,, Chair; Superintendent James A. Williams, Vice - Chair; Comptroller Andrew San Filippo, Secretary. The JSCB has not received any revenues, incurred any expenses or entered into any financial transactions in its own right, The City and the District have funded certain expenditures for JSCB related planning activities. The cost of Phase I, II, IIIa and IIIb has been financed by separate bond issues of the Erie County Industrial Development Agency ("ECIDA ") in 2003, 2004, 2007 and 2008 respectively. For each bond issue with the ECIDA, the District will make payments sufficient to cover debt service on the bonds. 5 -1 3SCB 3rd Quarter Update: PHASE II Schools 6, 37, 39, 69, 82, 90, 91, 94, 95, 192, 200, All High Stadium, and Energy Performance projects are 100% done. Schools 33 and 304 are complete, in punch list, with retainage. The Technology project has significant work to be completed. Compliance monitoring reports indicate both workforce utilization goals and minority business enterprise goals were successfully met and exceeded in Phase II, PHASE 11 PROJECTS SCHOOL NAME ADDRESS 6 BEST 414 S. Division at Hickory)-14204 33 Bilingual Center 157 Elk Street -14210 37 Futures Academy 295 Carlton Street -14204 39 Mi-K- Multicultural Inst. 487 High Street -14211 69 Houghton Academy 1725 Clinton Street -14206 82 Early Childhood Center 230 Easton Avenue - 14215 90 ECC]Science Ma net 50 A Street -14211 91 BUILD Academ 340 Fou eron Street -14211 94 Vilest Hertel Academ 489 Hertel Avenue -14207 95 Waterfront Elementary 95 Fourth Street -14202 192 Buffalo Traditional 450 Masten Avenue-14209 200 Bennett High School 2885 Main Street -14214 304 Hutchinson Central Technical HS 256 S. Elmwood Avenue -14201 3 District Wide Pro rams Technology District -Wide District-Wide EPC District -Wide District -Wide All High Stadium District -Wide District -Wide 5 -2 PHASE III Phase III projects are divided into two separate bond issues, Phase Ilia sold by the ECIDA August 23, 2007 and Phase IIIb sold February 28, 2008. Construction has commenced at all Phase 111a schools. For Phase 111b, schools 43 and 45 are underway. PHASE IIIa PROJECTS: School # NAME ADDRESS PROJECT # Descri tion of Reconstruction W rk 27 Hillary Park Academy 73 Pawnee Pkwy. 14210 002-7 -008 Major Classroom Additions 32 Bennett Park Montessori 342 Clinton St.14204 0032 -008 Major Classroom Additions 206 South Park High School 150 Southside Pkwy. 14220 0206 -013 Addition - New Gym, Pool and Science Rooms 301 Burgard High School 400 Kensington Av. 14214 0301 -012 Complete Reconstruction /Reconfiguration of School District Wide Pro'ects District Wide Technology (partial) District -Wide 7999 -014 Energy Performance Contract District -Wide 7999 -015 PHASE IIIb PROIECTS: School # 43 NAME Academy ADDRESS 161 Benzinger 14206 ER03ECT # 0043 -010 Description of Reconstruction Work Major Classroom Additions 45 76 195 International School Herman Badillo Bilingual City Honors High School 141 Hoyt St.14213 300 S. Elmwood Av. 14201 186 E. North St. 14204 0045 -007 0076 -007 0195 -027 Major Classroom Additions Major Classroom Additions Addition - New Gym, Pool and Science Rooms 205 Riverside High School 51 Ontario St. 14207 0205 -014 Complete Reconstruction/Reconfiguration of School District Wide Proiects District Wide Technology (partial) District -Wide 7999 -014 5 -3 ..,asl�c ...:.::,._ .,_...N:9x3 ................ (?x);..,...,.. ..,: a. ...,...,.........�...,.....,... .._._ .... _. JOINT SCHOOLS CONSTRUCTION PROJECT , _ _ _ _.. _..,..,.. C.�).; - , @: ?.. 0 4 4 j.,...,... CERTIFICATE OF PAYMENTANALYSIS PHASE III . - 2J ff72 31 ........ ......... ....... .._, _ d9 b4E 66 401 360.63 ..._.. 3,6 @9 EW It i ...,. 24,738.B2 _ .,......,... ... __. 3,127 27 ..o:.. 11 457.58 pr>ipared by J Bland! 6 E754 2t 0 �� a 6 5a ! �. . . 9R, ........ ...,. OOF7448 0032909 ,,,,,, 02� -093 _,, ,,_ .. 0304 -012 _. ...... 7!- 39.014 ... ... ,,. ... ...... .. , 7319 -015 . ,TO7RE ;,.,.,,, 0043010,,., OOJS, 007 ..... .. 0070 -007 - - _. .. 0195 -027 D2fiS014 . -. 7990044 7 TA€. 707.0E .,..,.. II.Op 3, 872.500ffi! - X 36,272,968.00, 13E64, ?2a.+l6� 14R -. PHASE IIbx _. 2,068206 68 ,1,5 ,170.26 1,953.105 93 PRASE Th 445,311.55 ,,,,MLA, ,,,,,,,15753,822 .04 25.992.201.60 3,842 73 34615,43800 74,31163100,,,, 14.247690.00 164,-503,750.00! 21.068,915.00 25.417.0-5900 19,848645,441! 38,360,996.00 27.33367100 32.427.086.00 164,456,282.40: 325,560A32.Q4' 1,85€379203 2,331,,x.95„ ...... 2,34.0,660 2245,455.59 0.60: 461,262.95 89458.38, 7t1Ffi34.56, ._ 141379.56 1194E120 _ 60,644.77 E %CP FOndIOg - _ 9575 382.00 2 5901241141 3.627.297.00 3.161-544.60 6.011 ^^ 1 ....,....., 1,254.443.00 2.146.092.40 2.541.787 .0 0..... ,, 1 .....,.. 984.>�5.60 3,836A10A4 : 2, , 36 . 7.QQ 2227.290.16 519,4&1.70 8 ,1296470 19 Stipulated Si €m 17,329,24.40 28.492}121.68 39 946,255.44 38,076.982 00 27,41 176.00: _.. 1S 247 ,690.04 165.090,732.09. 23,615,$07.66 ..... 27,359.-555.00 21,833,510.40 .. 42,196,106.06 :_ 39194,54F.00 181.9GG.684.40 350.057 ,195.00 .;_. 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D.pO 0.00 0.00 , .. .... ....... .... 1.aq' 660' 600 �.n6 Anu Disb0lsed : 4,747:151.34 . 12 X135.395,33 ; 14:533.568.38 10.065;101.51 17. 054.743.99 '. 6,4!10.447.92 '. ... .. .. 66912.31t.34 '. 2. &4141,486.53 : 3,793525.77 1,866.954.62 3.379.484.40 . 1.761.493.&€ 4.169,.506 .09 .. � . '17Stl3.148,76 To be Comaleled; -. 12.622.652.70 15.557.025.67 .._ 27.991.57FA9 _ 7.251.642.00 ..... 99.iF8A20.65 - 21.015.6714.47 2!.165 730 23 _. 14 966 595 .3.0 16 877.1426 nn , �.... 72 -4nr -,U IA ..:.. ai �1 1(W nrt ..... k7 161 01 sn xs € 41 a €4 Qft 5 -4